NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Taxpayer Search for Information: Implications for Rational Attention

Jeffrey Hoopes, Daniel Reck, Joel Slemrod

NBER Working Paper No. 19482
Issued in September 2013

---- Acknowledgements -----

We wish to thank John Guyton and Ron Hodge of the Research, Analysis, and Statistics Division of the Internal Revenue Service, for helping us use the IRS aggregate administrative data. The views expressed here are those of the authors alone, and do not reflect the views of the Internal Revenue Service or the National Bureau of Economic Research. We are grateful for comments on an earlier draft received from Hal Varian, Raj Chetty, Alex Gelber, and participants at the University of Michigan Hosmer - Hall Luncheon series, the US Treasury Department Office of Tax Analysis, the University of Michigan Public Economic Summer Talks series, the University of Uppsala, and at the 2013 Public Economics United Kingdom Conference.

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