经验法则和注意力弹性:来自对税收反应不足和过度的证据

William Morrison, Dmitry Taubinsky
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引用次数: 25

摘要

摘要本文对消费者对不透明税收反应的代价关注模型进行了检验。我们报告了一项在线购物实验,该实验涉及隐藏的销售税,随着时间的推移,消费者之间的外生性变化。一些消费者对销售税系统性反应不足,而另一些则系统性反应过度,但更高的风险会减少反应不足和反应过度。这与消费者在风险较低时使用异质的经验法则来计算不透明的税收是一致的,但在风险较高时则使用昂贵的脑力劳动。研究结果使我们能够区分注意力有限的各种理论。我们还开发了新的计量经济学技术来量化个体差异。
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Rules of Thumb and Attention Elasticities: Evidence from Under- and Overreaction to Taxes
Abstract 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 consumers over time. Some consumers systematically underreact to sales taxes whereas 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.
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