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Taxpayer Search for Information: Implications for Rational Attention / Jeffrey Hoopes, Daniel Reck, Joel Slemrod.
- Format:
- Book
- Author/Creator:
- Hoopes, Jeffrey.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w19482.
- NBER working paper series no. w19482
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Other Title:
- Taxpayer Search for Information
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 2013.
- Summary:
- 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.
- Notes:
- Print version record
- September 2013.
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