Procrastination in the Field: Evidence from Tax Filing
(2022)
Journal Article
Martinez, S. K., Meier, S., & Sprenger, C. (2023). Procrastination in the Field: Evidence from Tax Filing. Journal of European Economic Association, 21(3), 1119-1153. https://doi.org/10.1093/jeea/jvac067
Understanding the structure of time preferences allows for accurate predictions of the effects of changing intertemporal incentives. Behavioral models of present bias are used to rationalize field data seemingly at odds with exponential discounting,... Read More about Procrastination in the Field: Evidence from Tax Filing.