Taxpayer Search for Information: Implications for Rational Attention
研究了纳税人何时以及如何搜寻资本利得税相关信息，发现纳税人在报税截止日、股市波动和政策变化时会主动搜寻信息，表明理性注意力和外部冲击驱动其行为。
We examine data on capital-gains-tax-related information search to determine when and how taxpayers acquire information. We find seasonal increases in information search around tax deadlines, suggesting that taxpayers seek information to comply with tax law. Positive correlations between stock market activity and search as well as year-end spikes in information search on capital losses when the market performs poorly suggest that taxpayers seek information for tax planning purposes. Policy changes and news events cause information search. These data suggest that taxpayers are not always fully informed, but that rational attention and exogenous shocks to tax salience drive taxpayer information search.