| Abstract: |
The effectiveness of social and economic public policy interventions largely
depends on how the agents who will be exposed to them respond to their
implementation. Driven by interdisciplinary research that draws heavily on
behavioural science, economics research has undergone a behavioural revolution
which has considerably deepened the traditional representation of the
determinants of behaviour on which its public policy recommendations are
based. This article provides an overview of the implications of these
extensive changes in economic thought on public policy-making, applied
specifically to the case of tax evasion. Beyond "nudges", the most well-known
manifestation of behavioural economics, this behavioural approach enables both
a better understanding of the anticipated impact of traditional public
intervention tools and the emergence of new levers for intervention. |