Inattention and the Taxation Bias
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Jérémy Boccanfuso & Antoine Ferey, 2024. "Inattention and the Taxation Bias," Journal of the European Economic Association, European Economic Association, vol. 22(3), pages 1452-1494.
- Jérémy Boccanfuso & Antoine Ferey, 2023. "Inattention and the Taxation Bias," Post-Print hal-04603450, HAL.
- Jérémy Boccanfuso & Antoine Ferey, 2023. "Inattention and the Taxation Bias," SciencePo Working papers Main hal-04603450, HAL.
- Boccanfuso, Jérémy & Ferey, Antoine, 2022. "Inattention and the Taxation Bias," Rationality and Competition Discussion Paper Series 323, CRC TRR 190 Rationality and Competition.
References listed on IDEAS
- Olivier Coibion & Yuriy Gorodnichenko, 2012.
"What Can Survey Forecasts Tell Us about Information Rigidities?,"
Journal of Political Economy, University of Chicago Press, vol. 120(1), pages 116-159.
- Olivier Coibion & Yuriy Gorodnichenko, 2008. "What Can Survey Forecasts Tell Us About Informational Rigidities?," NBER Working Papers 14586, National Bureau of Economic Research, Inc.
- Yuriy Gorodnichenko & Olivier Coibion, 2010. "What can survey forecasts tell us about informational rigidities?," 2010 Meeting Papers 277, Society for Economic Dynamics.
- Florian Scheuer & Alexander Wolitzky, 2016.
"Capital Taxation under Political Constraints,"
American Economic Review, American Economic Association, vol. 106(8), pages 2304-2328, August.
- Florian Scheuer & Alexander Wolitzky, 2014. "Capital Taxation under Political Constraints," NBER Working Papers 20043, National Bureau of Economic Research, Inc.
- Florian Scheuer & Alexander Wolitzky, 2014. "Capital Taxation under Political Constraints," CESifo Working Paper Series 5098, CESifo.
- Scheuer, Florian & Wolitzky, Alexander, 2015. "Capital Taxation under Political Constraints," CEPR Discussion Papers 10418, C.E.P.R. Discussion Papers.
- Alexander Wolitzky & Florian Scheuer, 2014. "Capital Taxation under Political Constraints," 2014 Meeting Papers 191, Society for Economic Dynamics.
- Raj Chetty & Adam Looney & Kory Kroft, 2009.
"Salience and Taxation: Theory and Evidence,"
American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
- Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
- Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
- Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
- Lockwood, Benjamin B. & Weinzierl, Matthew, 2016.
"Positive and normative judgments implicit in U.S. tax policy, and the costs of unequal growth and recessions,"
Journal of Monetary Economics, Elsevier, vol. 77(C), pages 30-47.
- Benjamin B. Lockwood & Matthew Weinzierl, 2014. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," Harvard Business School Working Papers 14-119, Harvard Business School, revised Oct 2014.
- Benjamin B. Lockwood & Matthew C. Weinzierl, 2016. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," NBER Working Papers 21927, National Bureau of Economic Research, Inc.
- Jeffrey L. Hoopes & Daniel H. Reck & Joel Slemrod, 2015.
"Taxpayer Search for Information: Implications for Rational Attention,"
American Economic Journal: Economic Policy, American Economic Association, vol. 7(3), pages 177-208, August.
- Jeffrey Hoopes & Daniel Reck & Joel Slemrod, 2013. "Taxpayer Search for Information: Implications for Rational Attention," NBER Working Papers 19482, National Bureau of Economic Research, Inc.
- Hoopes, Jeffrey L. & Reck, Daniel & Slemrod, Joel, 2015. "Taxpayer search for information: implications for rational attention," LSE Research Online Documents on Economics 88191, London School of Economics and Political Science, LSE Library.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France,"
NBER Working Papers
24049, National Bureau of Economic Research, Inc.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
- Aghion, Philippe & Akcigit, Ufuk & Lequien, Matthieu & Stantcheva, Stefanie, 2017.
"Tax simplicity and heterogeneous learning,"
LSE Research Online Documents on Economics
86613, London School of Economics and Political Science, LSE Library.
- P. Aghion & U. Akcigit & M. Lequien & S. Stantcheva, 2018. "Tax Simplicity and Heterogeneous Learning," Working papers 665, Banque de France.
- Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax simplicity and heterogeneous learning," CEP Discussion Papers dp1516, Centre for Economic Performance, LSE.
- Stantcheva, Stefanie & Aghion, Philippe & Lequien, Matthieu & Akcigit, Ufuk, 2017. "Tax Simplicity and Heterogeneous Learning," CEPR Discussion Papers 12471, C.E.P.R. Discussion Papers.
- Emmanuel Farhi & Xavier Gabaix, 2020.
"Optimal Taxation with Behavioral Agents,"
American Economic Review, American Economic Association, vol. 110(1), pages 298-336, January.
- Gabaix, Xavier & Farhi, Emmanuel, 2015. "Optimal Taxation with Behavioral Agents," CEPR Discussion Papers 11008, C.E.P.R. Discussion Papers.
- Xavier Gabaix & Emmanuel Farhi, 2017. "Optimal Taxation with Behavioral Agents," 2017 Meeting Papers 1634, Society for Economic Dynamics.
- Emmanuel Farhi & Xavier Gabaix, 2015. "Optimal Taxation with Behavioral Agents," NBER Working Papers 21524, National Bureau of Economic Research, Inc.
- Emmanuel Farhi & Xavier Gabaix, 2015. "Optimal Taxation with Behavioral Agents," Working Paper 305366, Harvard University OpenScholar.
- Olivier Coibion & Yuriy Gorodnichenko, 2015.
"Information Rigidity and the Expectations Formation Process: A Simple Framework and New Facts,"
American Economic Review, American Economic Association, vol. 105(8), pages 2644-2678, August.
- Olivier Coibion & Yuriy Gorodnichenko, 2010. "Information Rigidity and the Expectations Formation Process: A Simple Framework and New Facts," NBER Working Papers 16537, National Bureau of Economic Research, Inc.
- Mr. Olivier Coibion & Mr. Yuriy Gorodnichenko, 2012. "Information Rigidity and the Expectations Formation Process: A Simple Framework and New Facts," IMF Working Papers 2012/296, International Monetary Fund.
- Olivier Coibion & Yuriy Gorodnichenko, 2010. "Information Rigidity and the Expectations Formation Process: A Simple Framework and New Facts," Working Papers 102, Department of Economics, College of William and Mary.
- Charles L. Ballard & Sanjay Gupta, 2018. "Perceptions and Realities of Average Tax Rates in the Federal Income Tax: Evidence from Michigan," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(2), pages 263-294, June.
- Diamond, Peter A, 1998.
"Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates,"
American Economic Review, American Economic Association, vol. 88(1), pages 83-95, March.
- Diamond, P., 1994. "Optimal Income Taxation: An Exemple with a U-Shaped Pattern of Optimal Marginal Tax Rates," Working papers 94-14, Massachusetts Institute of Technology (MIT), Department of Economics.
- Sims, Christopher A., 2003. "Implications of rational inattention," Journal of Monetary Economics, Elsevier, vol. 50(3), pages 665-690, April.
- Kydland, Finn E & Prescott, Edward C, 1977. "Rules Rather Than Discretion: The Inconsistency of Optimal Plans," Journal of Political Economy, University of Chicago Press, vol. 85(3), pages 473-491, June.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
- Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020.
"Ethnicity and tax filing behavior,"
Journal of Urban Economics, Elsevier, vol. 116(C).
- Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019. "Ethnicity and tax filing behavior," CESifo Working Paper Series 7576, CESifo.
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019. "Ethnicity and tax filing behavior," MPRA Paper 97047, University Library of Munich, Germany.
- Waldenstrom, Daniel & Bastani, Spencer, 2020.
"The Ability Gradient in Bunching,"
CEPR Discussion Papers
14599, C.E.P.R. Discussion Papers.
- Spencer Bastani & Daniel Waldenström, 2020. "The Ability Gradient in Bunching," CESifo Working Paper Series 8233, CESifo.
- Bastani, Spencer & Waldenström, Daniel, 2020. "The Ability Gradient in Bunching," IZA Discussion Papers 13141, Institute of Labor Economics (IZA).
- Waldenström, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," Working Paper Series 1333, Research Institute of Industrial Economics.
- Xavier Gabaix, 2017.
"Behavioral Inattention,"
NBER Working Papers
24096, National Bureau of Economic Research, Inc.
- Gabaix, Xavier, 2018. "Behavioral Inattention," CEPR Discussion Papers 13268, C.E.P.R. Discussion Papers.
- Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).
- Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
- Lardeux, Raphaël, 2023. "Behavioral cross-influence of a shadow tax bracket: Evidence from bunching where income tax liabilities start," Journal of Public Economics, Elsevier, vol. 226(C).
- George-Marios Angeletos & Chen Lian, 2018.
"Forward Guidance without Common Knowledge,"
American Economic Review, American Economic Association, vol. 108(9), pages 2477-2512, September.
- George-Marios Angeletos & Chen Lian, 2016. "Forward Guidance without Common Knowledge," NBER Working Papers 22785, National Bureau of Economic Research, Inc.
- George-Marios Angeletos & Chen Lian, 2017. "Forward Guidance without Common Knowledge," 2017 Meeting Papers 89, Society for Economic Dynamics.
- Sebastian Eichfelder & Mona Lau, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," FEMM Working Papers 150019, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Chen, Cheng & Senga, Tatsuro & Sun, Chang & Zhang, Hongyong, 2023.
"Uncertainty, imperfect information, and expectation formation over the firm’s life cycle,"
Journal of Monetary Economics, Elsevier, vol. 140(C), pages 60-77.
- CHEN Cheng & SENGA Tatsuro & SUN Chang & ZHANG Hongyong, 2018. "Uncertainty, Imperfect Information, and Expectation Formation over the Firm's Life Cycle," Discussion papers 18010, Research Institute of Economy, Trade and Industry (RIETI).
- Cheng Chen & Tatsuro Senga & Chang Sun & Hongyong Zhang, 2020. "Uncertainty, Imperfect Information, and Expectation Formation over the Firm's Life Cycle," CESifo Working Paper Series 8468, CESifo.
- Theresa Kuchler & Basit Zafar, 2019.
"Personal Experiences and Expectations about Aggregate Outcomes,"
Journal of Finance, American Finance Association, vol. 74(5), pages 2491-2542, October.
- Theresa Kuchler & Basit Zafar, 2015. "Personal experiences and expectations about aggregate outcomes," Staff Reports 748, Federal Reserve Bank of New York.
- Kuchler, Theresa & Zafar, Basit, 2015. "Personal Experiences and Expectations about Aggregate Outcomes," IZA Discussion Papers 9444, Institute of Labor Economics (IZA).
- Martin Geiger & Johann Scharler, 2021.
"How Do People Interpret Macroeconomic Shocks? Evidence from U.S. Survey Data,"
Journal of Money, Credit and Banking, Blackwell Publishing, vol. 53(4), pages 813-843, June.
- Martin Geiger & Johann Scharler, 2018. "How do people interpret macroeconomic shocks? Evidence from U.S. survey data," Working Papers 2018-12, Faculty of Economics and Statistics, Universität Innsbruck.
- Paul Hubert, 2014.
"FOMC Forecasts as a Focal Point for Private Expectations,"
Journal of Money, Credit and Banking, Blackwell Publishing, vol. 46(7), pages 1381-1420, October.
- Paul Hubert, 2013. "FOMC forecasts as a focal point for private expectations," Documents de Travail de l'OFCE 2013-12, Observatoire Francais des Conjonctures Economiques (OFCE).
- Paul Hubert, 2014. "FOMC Forecasts as a Focal Point for Private Expectations," Post-Print hal-03399408, HAL.
- Paul Hubert, 2014. "FOMC Forecasts as a Focal Point for Private Expectations," SciencePo Working papers Main hal-03399408, HAL.
- Shioji, Etsuro, 2015.
"Time varying pass-through: Will the yen depreciation help Japan hit the inflation target?,"
Journal of the Japanese and International Economies, Elsevier, vol. 37(C), pages 43-58.
- Etsuro Shioji, 2015. "Time varying pass-through: Will the yen depreciation help Japan hit the inflation target?," UTokyo Price Project Working Paper Series 050, University of Tokyo, Graduate School of Economics.
- Bartosz Maćkowiak & Filip Matějka & Mirko Wiederholt, 2023.
"Rational Inattention: A Review,"
Journal of Economic Literature, American Economic Association, vol. 61(1), pages 226-273, March.
- Mackowiak, Bartosz & Matějka, Filip & Wiederholt, Mirko, 2020. "Rational Inattention: A Review," CEPR Discussion Papers 15408, C.E.P.R. Discussion Papers.
- Bartosz Maćkowiak & Filip Matějka & Mirko Wiederholt, 2023. "Rational Inattention: A Review," SciencePo Working papers Main hal-03878692, HAL.
- Maćkowiak, Bartosz & Matějka, Filip & Wiederholt, Mirko, 2021. "Rational inattention: a review," Working Paper Series 2570, European Central Bank.
- Bartosz Maćkowiak & Filip Matějka & Mirko Wiederholt, 2023. "Rational Inattention: A Review," Post-Print hal-03878692, HAL.
- Martin Geiger & Marios Zachariadis, 2019. "Assessing Expectations as a Monetary/Fiscal State-Dependent Phenomenon," University of Cyprus Working Papers in Economics 01-2019, University of Cyprus Department of Economics.
- An, Zidong & Zheng, Xinye, 2023. "Diligent forecasters can make accurate predictions despite disagreeing with the consensus," Economic Modelling, Elsevier, vol. 125(C).
- Larsen, Vegard H. & Thorsrud, Leif Anders & Zhulanova, Julia, 2021.
"News-driven inflation expectations and information rigidities,"
Journal of Monetary Economics, Elsevier, vol. 117(C), pages 507-520.
- Vegard H. Larsen & Leif Anders Thorsrud & Julia Zhulanova, 2019. "News-driven inflation expectations and information rigidities," Working Paper 2019/5, Norges Bank.
- Döpke Jörg & Fritsche Ulrich & Waldhof Gabi, 2019.
"Theories, Techniques and the Formation of German Business Cycle Forecasts : Evidence from a survey of professional forecasters,"
Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 239(2), pages 203-241, April.
- Jörg Döpke & Ulrich Fritsche & Gabi Waldhof, 2017. "Theories, techniques and the formation of German business cycle forecasts: Evidence from a survey of professional forecasters," Macroeconomics and Finance Series 201701, University of Hamburg, Department of Socioeconomics.
- Döpke, Jörg & Waldhof, Gabi & Fritsche, Ulrich, 2018. "Theories, techniques and the formation of German business cycle forecasts: Evidence from a survey of professional forecasters," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181617, Verein für Socialpolitik / German Economic Association.
More about this item
Keywords
Optimal taxation; inattention.;JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- D90 - Microeconomics - - Micro-Based Behavioral Economics - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2019-11-11 (Public Economics)
- NEP-PUB-2019-11-11 (Public Finance)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:crs:wpaper:2019-16. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Secretariat General (email available below). General contact details of provider: https://edirc.repec.org/data/crestfr.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.