Behavioral Taxation and Procrastination Paper

I need an academic paper focusing on procrastination in tax compliance due to cognitive overload, specifically from the complexity of procedures and information overload.

The paper should:
- Analyze procrastination as a behavioral response to cognitive overload.
- Examine the complexity of tax regulations and information overload contributing to procrastination.
- Explore potential solutions, including policy measures to mitigate these issues.

Requirements:
- Focus on qualitative research methodology.
- Utilize existing literature as the primary data source.

Ideal Skills and Experience:
- Background in behavioral economics or taxation.
- Strong qualitative research skills.
- Experience in academic writing and literature review.