Psychological Frictions and Incomplete Take-up of Social Benefits: Evidence from an IRS Fields Experiment

Authors: Saurabh Bhargava, Day Manoli

Bhargava, Saurabh, and Dayanand Manoli. 2015. “Psychological Frictions and the Incomplete Take-Up of Social Benefits: Evidence from an IRS Field Experiment.” American Economic Review, 105(11): 3489-3529.

This paper analyzes a field experiment conducted in collaboration with the IRS to examine response rates to different taxpayer notifications.