Future-proof Tax Structure

The use of stimulus in the tax system to affect behaviour

Summary
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The focus of the study is on how the tax system is used to achieve innovation, better health behaviour and a cleaner environment. In particular, we map interventions that seek to influence people on innovation, health and environmental matters through excise duties and taxes, and which (ideally) incorporate behavioural insights that help to achieve better results in terms of innovation, health and environmental goals. In addition, we examine what behavioural insights are built into the broader tax system (with the goal of improving tax compliance and collecting more tax revenue).

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