Taxpayer Search for Information: Implications for Rational Attention
---- 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.