EZ-Tax: Tax Salience and Tax Rates
This paper examines whether the salience of a tax system affects equilibrium tax rates. I analyze how tolls change after toll facilities adopt electronic toll collection (ETC); drivers are substantially less aware of tolls paid electronically. I estimate that, in steady state, tolls are 20 to 40 per...
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| Format: | Article |
| Language: | en_US |
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MIT Press
2010
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| Online Access: | http://hdl.handle.net/1721.1/58478 https://orcid.org/0000-0002-9941-6684 |