February 05, 2024

Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales, Canadian Tax Journal

Colin Romano authored Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales in Volume 71, Issue 3, 2023 Canadian Tax Journal.

Excerpt from Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales:

In tax law, sharp lines occur where a minimal change in a taxpayer’s circumstances results in significantly different legal treatment. Sharp-line tests are criticized because they encourage taxpayers to alter their optimal behaviour for purely tax reasons, thereby producing deadweight loss. The most obvious alternatives to sharp-line tests are sliding scales, which operate by imposing tax proportionately on the basis of where taxpayers fall along a continuum.

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Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales, Canadian Tax Journal

Colin Romano authored Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales in Volume 71, Issue 3, 2023 Canadian Tax Journal. Excerpt from Policy Forum…
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Policy Forum: Cognitive Bias as a Factor in Determining the Efficiency of Sliding Scales, Canadian Tax Journal

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