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E-ZTax: Tax Salience and Tax Rates

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NBER2007-02-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w12924
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This paper tests the hypothesis that the salience of a tax system affects equilibrium tax rates. To do this, I analyze how toll rates change after toll facilities adopt electronic toll collection. Unlike manual toll collection, in which the driver must hand over cash at the toll collection plaza,
提供机构:
美国国家经济研究局
创建时间:
2007-02-01
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