The DOI matches its Crossref record; 23 of the 23 references it cites were found in a registry or an index.
E-ZTAX: Tax Salience and Tax Rates*
Abstract
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 percent higher than they would have been without ETC. Consistent with a salience-based explanation for this toll increase, I find that under ETC, driving becomes less elastic with respect to the toll and toll setting becomes less sensitive to the electoral calendar. Alternative explanations appear unlikely to be able to explain the findings.
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Cites
(2001) · RePEc: Research Papers in Economics · Cited by 27,577
An Exploration in the Theory of Optimum Income Taxation
Mirrlees, J. A. (1971) · The Review of Economic Studies · doi:10.2307/2296779 · Cited by 4,375
Nordhaus, W. D. (1975) · The Review of Economic Studies · doi:10.2307/2296528 · Cited by 3,905
Political Economics: Explaining Economic Policy
Bucovetsky, S., Persson, T., & Tabellini, G. (2002) · Southern Economic Journal · doi:10.2307/1061733 · Cited by 3,748
Grossman, G. M., & Helpman, E. (2008) · 40 Years of Research on Rent Seeking 2 · doi:10.1007/978-3-540-79247-5_7 · Cited by 3,302
Thaler, R. H. (1999) · Journal of Behavioral Decision Making · doi:10.1002/(sici)1099-0771(199909)12:3<183::aid-bdm318>3.0.co;2-f · Cited by 3,166
A Contribution to the Theory of Taxation
Ramsey, F. P. (1927) · The Economic Journal · doi:10.2307/2222721 · Cited by 2,891
Salience and Taxation: Theory and Evidence
Chetty, R., Looney, A., & Kroft, K. (2009) · American Economic Review · doi:10.1257/aer.99.4.1145 · Cited by 2,742
A Positive Theory of Monetary Policy in a Natural-Rate Model
Barro, R., & Gordon, D. (1981) · National Bureau of Economic Research · doi:10.3386/w0807 · Cited by 2,177
Regulating a Monopolist with Unknown Costs
Baron, D. P., & Myerson, R. B. (1982) · Econometrica · doi:10.2307/1912769 · Cited by 1,721
Cited by
Unobservable Selection and Coefficient Stability: Theory and Evidence
Oster, E. (2019) · Journal of Business & Economic Statistics · doi:10.1080/07350015.2016.1227711 · Cited by 5,367
Social norms and energy conservation
Allcott, H. (2011) · Journal of Public Economics · doi:10.1016/j.jpubeco.2011.03.003 · Cited by 2,802
Bhargava, S., & Manoli, D. (2015) · American Economic Review · doi:10.1257/aer.20121493 · Cited by 640
Knowledge is (Less) Power: Experimental Evidence from Residential Energy Use
Jessoe, K., & Rapson, D. (2014) · American Economic Review · doi:10.1257/aer.104.4.1417 · Cited by 565
Traffic congestion pricing methodologies and technologies
de Palma, A., & Lindsey, R. (2011) · Transportation Research Part C: Emerging Technologies · doi:10.1016/j.trc.2011.02.010 · Cited by 458
Metadata
- Authors
- Finkelstein, A.
- Venue
- Quarterly Journal of Economics
- Publisher
- Oxford University Press (OUP)
- Published
- 2009-08
- Volume
- 124
- Issue
- 3
- Pages
- 969-1010
- ISSN
- 0033-5533 (ISSN-L)
- 1531-4650
- OpenAlex
- W2101597149
- Cited by
- 530
- References
- 23
- FWCI
- 57.69
- Type
- journal article
- Language
- en
- Open access
- closed
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Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
