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Replication data for: Taxpayer Search for Information: Implications for Rational Attention

Version
1
Resource Type
Dataset
Creator
  • Hoopes, Jeffrey L.
  • Reck, Daniel H.
  • Slemrod, Joel
Publication Date
2015-08-01
Description
  • Abstract

    We examine data on capital-gains-tax-related information search to determine when and how taxpayers acquire information. We find seasonal increases in information search around tax deadlines, suggesting that taxpayers seek information to comply with tax law. Positive correlations between stock market activity and search as well as year-end spikes in information search on capital losses when the market performs poorly suggest that taxpayers seek information for tax planning purposes. Policy changes and news events cause information search. These data suggest that taxpayers are not always fully informed, but that rational attention and exogenous shocks to tax salience drive taxpayer information search. (JEL D12, D83, H24, H31, K34)
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/pol.20140050 (Text)
Publications
  • Hoopes, Jeffrey L., Daniel H. Reck, and Joel Slemrod. “Taxpayer Search for Information: Implications for Rational Attention.” American Economic Journal: Economic Policy 7, no. 3 (August 2015): 177–208. https://doi.org/10.1257/pol.20140050.
    • ID: 10.1257/pol.20140050 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13

Hoopes, Jeffrey L.; Reck, Daniel H.; Slemrod, Joel (2015): Replication data for: Taxpayer Search for Information: Implications for Rational Attention. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114602V1