Cognitive Theory and the Selling of the Flat Tax

Deborah A Geier

Cognitive Theory and the Selling of the Flat Tax

Deborah A Geier

Research output: Contribution to journal › Article › peer-review

Abstract

In this article, Professor Deborah A. Geier brings to bear the insights of Professor Edward J. McCaffery, regarding the interaction of cognitive theory and the tax world, to the flat tax proposal. The article explores how the perceptual biases described by Professor McCaffery might affect both taxpayers' impressions of the contours of the proposed tax base and their behavioral reponses to the same incentive. The author warns that any errors in her application of Professor McCaffery's work to the flat tax are entirely her own.

Original language	American English
Journal	Tax Notes
State	Published - Apr 8 1996

Keywords

flat tax
cognitive theory
tax policy

Disciplines

Tax Law

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Cognitive Theory and the Selling of the Flat TaxFinal published version, 1.24 MBLicense: CC BY

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title = "Cognitive Theory and the Selling of the Flat Tax",

abstract = " In this article, Professor Deborah A. Geier brings to bear the insights of Professor Edward J. McCaffery, regarding the interaction of cognitive theory and the tax world, to the flat tax proposal. The article explores how the perceptual biases described by Professor McCaffery might affect both taxpayers' impressions of the contours of the proposed tax base and their behavioral reponses to the same incentive. The author warns that any errors in her application of Professor McCaffery's work to the flat tax are entirely her own.",

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PY - 1996/4/8

Y1 - 1996/4/8

N2 - In this article, Professor Deborah A. Geier brings to bear the insights of Professor Edward J. McCaffery, regarding the interaction of cognitive theory and the tax world, to the flat tax proposal. The article explores how the perceptual biases described by Professor McCaffery might affect both taxpayers' impressions of the contours of the proposed tax base and their behavioral reponses to the same incentive. The author warns that any errors in her application of Professor McCaffery's work to the flat tax are entirely her own.

AB - In this article, Professor Deborah A. Geier brings to bear the insights of Professor Edward J. McCaffery, regarding the interaction of cognitive theory and the tax world, to the flat tax proposal. The article explores how the perceptual biases described by Professor McCaffery might affect both taxpayers' impressions of the contours of the proposed tax base and their behavioral reponses to the same incentive. The author warns that any errors in her application of Professor McCaffery's work to the flat tax are entirely her own.

KW - flat tax

KW - cognitive theory

KW - tax policy

UR - https://engagedscholarship.csuohio.edu/fac_articles/44

M3 - Article

JO - Tax Notes

JF - Tax Notes

ER -

Cognitive Theory and the Selling of the Flat Tax

Abstract

Keywords

Disciplines

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