Narrare i Gruppi (Dec 2020)
Psicologia economica e fiscale tra occultamento e ‘spinte gentili’
Abstract
Economic and fiscal psychology between concealment and 'gentle pushes' ----- Abstract --- The history of both psychology and economics is a long succession of mutual ‘contaminations’. Economic psychology became an autonomous discipline in the last century, especially to overcome the naiveties related to Homo-oeconomicus hypothesis. Meanwhile, human 'economicisation' has been strengthened, as the economy becomes increasingly important in the daily lives of human beings. So, paradoxically, together with the autonomization of economic psychology, the Luigi Ferrari 153 www.narrareigruppi.it – Etnografia dell’interazione quotidiana, prospettive cliniche e sociali, design - vol. 15, n° 2, dicembre 2020 Homo-oeconomicus thesis has been upgraded, by some eminent economists, to be the most effective paradigm in understanding almost any form of human behaviour. In the tax field, psychology has shown all the limits of the rational-taxpayer acting as a homo-oeconomicus. But economics, in turn, highlights the limitations of fiscal psychology by showing how the fight against tax-evasion with ‘nudges’ can degenerate in fiscal concealment.
