Nudge and Taxation

This seminar will delve into the application and assessment of Richard Thaler and Cass Sunstein's Nudge theory within the domain of tax law. Nudge theory, rooted in behavioral economics, proposes that subtle changes in the "choice architecture" can steer individuals towards making decisions that are in their own interest or beneficial to society, without forbidding any options or significantly altering economic incentives.

The seminar will explore how the principles of nudging can be and are being utilized by tax authorities to influence taxpayer behavior, with the aim of improving compliance and achieving policy objectives. We will critically assess the effectiveness of various "nudges" in the tax context, considering examples such as simplified forms, default options, timely reminders, and the framing of information.

Call for Abstracts

Do you want to contribute to the discussion? Send us (grgmrc@unife.it) the abstract of your possible input statement, and you will be considered for presenting after Professor Rozas's main lecture.

The seminar provides a platform for interdisciplinary discussion on the evolving landscape of tax law in light of behavioral economics.

Possible points of discussion will include

• The theoretical underpinnings of applying Nudge theory to tax compliance, considering the behavioral biases that may influence taxpayers' decisions.
• The practical implementation of nudges in different tax systems and their observed impact on compliance rates.
• The ethical dimensions and potential criticisms of governmental nudging in taxation, particularly concerning issues of paternalism, manipulation, and transparency.
• The distinction between nudges, mandates, and traditional economic incentives within tax law and the legal implications of this differentiation.
• Future prospects and challenges for the integration of behavioral insights and nudging strategies into tax policy and administration.

The seminar is possible thanks to the support of the Dottorato di ricerca in diritto dell'Unione europea e ordinamenti nazionali

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