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Winter 2021

ISSN 0890-913X

Volume 36, Number 4

Categories: Winter 2021 | Taxation | Public policy

Experimental Public Policy, Discovery, and Behavioral Taxation

Michael D. Thomas, Creighton University

Nathan A. Miller, Creighton University

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TheJournalofPrivateEnterprise36(4),2021,1–20ExperimentalPublicPolicy,Discovery,andBehavioralTaxationMichaelD.Thomas*CreightonUniversityNathanA.MillerCreightonUniversity________________________________________________________________________AbstractBehavioralpolicies,includingnudgesandframingeffects,promisepublichealthbenefitswithlittleadditionalpublichealthexpenditureandarethereforepopulartoolsamongpolicymakersoperatingundertightfiscalconditions.Beyondbeingalow-costoption,behavioraltaxesalsoofferanadditionalsourceoftaxrevenuethatcanshoreuplocal,state,andfederalbudgets.Inorderforbehavioraltaxestobeeffective,theyhavetoresultinsubstitutiontoalternativegoodsandservices.Studiesonexcisetaxationoftenreportdemand-elasticityestimates,butsuchanalysisisstaticratherthandynamic.Inordertothinkabouttheeffectivenessofbehavioralchange,weprovideatooltohelpconsiderdynamiceffectsoftaxesalongwithstaticpolicygoals.Inorderforthebehavioraljustificationsfortaxestopassthedevil’stest,elasticitymustincreaseovertime.________________________________________________________________________JELCodes:D91,H30,H20Keywords:behavioraltaxes,publicpolicy,discovery,elasticityI.IntroductionRisingheartdisease,diabetes,obesity,andbloodpressurehavesentlegislatorsandpublichealthprofessionalsscramblingforwaystousepolicytointerveneinthesepreventablecausesofearlydeath.Atthesametime,publichealthexpendituresarerisingandpublicbudgetsarecontinuallypinchedbyageneralfiscalcrisisateverylevelofgovernment.Behavioralpolicies,includingnudgesandframingeffects,promisepublichealthbenefitswithlittleadditionalpublichealthexpenditureandarethereforepopulartoolsamongpolicymakersoperatingundertightfiscalconditions.Beyondbeinga*TheauthorsareindebtedtocommentsbyWilliamF.ShughartIIandseveralanonymousreferees.

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Title	Experimental Public Policy, Discovery, and Behavioral Taxation
Authors/Creators:	Michael D. Thomas, Creighton University Nathan A. Miller, Creighton University
Year:	2021
Volume:	36
Number:	4
Pages:	1 - 20
Publisher:	The Association of Private Enterprise Education
ISSN:	0890-913X
Document Type:	Articles
Keywords:	behavioral taxes, public policy, discovery, elasticity

Citation:
Thomas, Michael D.; Miller, Nathan A. / 2021. "Experimental Public Policy, Discovery, and Behavioral Taxation." The Journal of Private Enterprise, 36(4): 1-20.