Details Matter: The Impact of Presentation and Information on the Take-up of Financial Incentives for Retirement Saving
通过大型随机实验，研究了补贴的呈现方式（匹配贡献 vs. 等值税收抵免）和信息提供时机对退休储蓄激励接受度的影响，发现呈现方式和信息时机显著影响消费者选择。
We examine the effects of presentation and information on the take-up of financial subsidies for retirement saving in a large randomized experiment carried out with H&R Block. The subsidies raise take-up and contributions with larger effects when the subsidy is characterized as a matching contribution rather than an equivalent-value tax credit (or cash back), and when filers are informed before the tax season about the subsidy. The results imply that both pure incentives and the presentation of those incentives affect consumer choices.