How might behavioral economics reshape traditional taxation systems to enhance compliance and equity?

Behavioral economics, which studies the effects of psychological, cognitive, emotional, cultural, and social factors on the economic decisions of individuals and institutions, challenges many assumptions of classical economic theories. Traditional taxation systems often rely on the assumption that individuals make rational decisions aimed solely at maximizing their financial benefits. However, real-world scenarios show that taxes are evaded and avoided for a complex set of reasons, including psychological barriers and perceived fairness. This question invites exploration into how insights from behavioral economics can be integrated into tax policy to potentially improve compliance by addressing cognitive biases and perceptions of equity. For instance, can reframing tax obligations more positively, simplifying tax filing processes, or using nudges ensure more effective and fair tax systems?