000			01980nab a2200301 c 4500
003			ES-MaIEF
005			20190619140127.0
007			ta
008			190619s2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_954627 _aFeldman, Naomi E.
245	0		_aRaising the stakes _b : experimental evidence on the endogeneity of taxpayer mistakes _c Naomi Feldman, Jacob Goldin and Tatiana Homonoff
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aRecent evidence suggests consumers fail to account for taxes that are excluded from a good's displayed price. What is less understood is whether and how such "salience effects" depend on the magnitude of the tax. We conduct a laboratory shopping experiment with real stakes to study the effect of tax size on salience. We find no evidence that salience effects decline as the tax rate increases; we document a statistically significant salience effect at a tax rate that is considerably larger than the tax rates at which such effects have been previously documented. In fact, our results are more consistent with the hypothesis that higher taxes make consumers less attentive (at least for the range of taxes we consider). This result can be explained by a confirmation bias theory of salience: consumers tend to disregard information (like a tax) that does not align with their intention to purchase an item, and this lack of alignment increases in the size of the tax.
650			_aCONSUMO _940658
650			_aIMPUESTOS _947460
650			_aPRESION FISCAL _948102
650			_aCONSUMIDORES _940657
650			_aCONDUCTA _940546
700	1		_964142 _aGoldin, Jacob
700	1		_966809 _aHomonoff, Tatiana A.
773	0		_9160558 _oOP 233/2018/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 71, n. 2, June 2018, p. 201-230
942			_cART
999			_c140762 _d140762