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Keywords: rational inattention
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Journal Articles
Journal of the American Taxation Association (2023) 45 (1): 7–34.
Published: 01 March 2023
... prone to tax-rate bias. However, senior tax professionals are more rationally inattentive. These decision makers are less likely to exhibit a tax-rate bias when exhibiting such bias is relatively costly. Overall, our findings suggest that resource constraints impede the use of complex tax-base...