| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w19482 |
| 来源ID | Working Paper 19482 |
| Taxpayer Search for Information: Implications for Rational Attention | |
| Jeffrey Hoopes; Daniel Reck; Joel Slemrod | |
| 发表日期 | 2013-09-26 |
| 出版年 | 2013 |
| 语种 | 英语 |
| 摘要 | We examine novel data on searches for capital-gains-tax-related information to determine when and how taxpayers acquire information. We find strong seasonal increases in information search around tax filing deadlines, suggesting that taxpayers seek information to comply with tax laws. Positive correlations between stock market activity and information search and year-end spikes in information search on capital losses suggest that taxpayers seek information for tax planning purposes. Policy changes and news events cause noteworthy information search. Overall, these data suggest that taxpayers are not always fully informed, but that rational attention and exogenous shocks to tax salience drive taxpayer information search. |
| 主题 | Microeconomics ; Economics of Information ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w19482 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/577156 |
| 推荐引用方式 GB/T 7714 | Jeffrey Hoopes,Daniel Reck,Joel Slemrod. Taxpayer Search for Information: Implications for Rational Attention. 2013. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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