State manipulation and tax complexity: Are individuals being exploited?
The article discusses how traditional models of decision-making may not always apply in the field of public finance. It explores whether the government should protect individuals from their own behavior and if individuals can be influenced by the government. The focus is on tax complexity and compliance, looking at how behavioral economics can help understand these issues. The researchers suggest that behavioral tax economics is a unique sub-field that combines behavioral economics and tax economics to study these questions.