Hidden Baggage: Behavioral Responses to Changes in Airline Ticket Tax Disclosure
研究了2012年美国交通部要求航空公司及在线旅行社在广告中显示含税票价后，消费者对高税费航线的需求下降，航空公司转嫁税费的比例降低约75%。
We examine the impact of a January 2012 enforcement action by the US Department of Transportation that required US air carriers and online travel agents to modify their web interfaces to incorporate all ticket taxes in up-front, advertised fares. We show that the more prominent display of tax-inclusive prices is associated with significant reductions in consumer tax incidence, demand, and ticket revenues along more heavily taxed itineraries. In particular, the fraction of unit taxes that airlines passed onto consumers fell by roughly 75 cents for every dollar of tax. These results present evidence of consumer inattention in a novel institutional setting featuring quasi-experimental variation in tax salience, economically significant tax amounts, and endogenous price responses.