| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w26180 |
| 来源ID | Working Paper 26180 |
| Rules of Thumb and Attention Elasticities: Evidence from Under- and Overreaction to Taxes | |
| William Morrison; Dmitry Taubinsky | |
| 发表日期 | 2019-08-26 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | This paper tests costly attention models of consumers’ misreaction to opaque taxes. We report an online shopping experiment that involves shrouded sales taxes that are exogenously varied within consumer over time. Some consumers systematically underreact to sales taxes while others systematically overreact, but higher stakes decrease both under- and overreaction. This is consistent with consumers using heterogeneous rules of thumb to compute the opaque tax when the stakes are low, but using costly mental effort at higher stakes. The results allow us to differentiate between various theories of limited attention. We also develop novel econometric techniques for quantifying individual differences. |
| 主题 | Microeconomics ; Behavioral Economics ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w26180 |
| 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/583852 |
| 推荐引用方式 GB/T 7714 | William Morrison,Dmitry Taubinsky. Rules of Thumb and Attention Elasticities: Evidence from Under- and Overreaction to Taxes. 2019. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w26180.pdf（1048KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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