NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Salience and Taxation: Theory and Evidence

Raj Chetty, Adam Looney, Kory Kroft

NBER Working Paper No. 13330
Issued in August 2007

---- Acknowledgements -----

We are very grateful to Sofia Berto Villas-Boas, Reed Johnson, and Steve Flaming for help in implementing the experiment. Thanks to George Akerlof, David Ahn, Alan Auerbach, Kitt Carpenter, Stefano Della Vigna, Amy Finkelstein, Michael Greenstone, Shachar Kariv, Peter Katuscak, Botond Koszegi, Erzo Luttmer, James Poterba, Matthew Rabin, Ricardo Reis, Emmanuel Saez, Jesse Shapiro, Andrei Shleifer, Uri Simonsohn, and numerous seminar participants for helpful comments and discussions. Greg Bruich, Matt Grandy, Matt Levy, Ankur Patel, James Sly, and Philippe Wingender provided outstanding research assistance. Funding was provided by NSF grant SES 0452605. The analysis and conclusions set forth are those of the authors and do not indicate concurrence by other members of the research staff or the Board of Governors of the Federal Reserve. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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