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Taxation and imperfect information: origin, transmission and apprenticeship


This project aims to study the “informational frictions” individuals may face and which influence how they react to public policies, especially fiscal policies. In particular, it will address how information and understanding of these devices are formed and transmitted. Using a quasi-natural experiment, the first part of the project will investigate the origin of informational frictions: are they due to rational behaviours linked to the cost of information, or are they linked to the presence of cognitive biases? In a second step, the project will analyze how information spreads between peers, and whether certain networks, such as family, neighbourhood or professional circles, participate in this phenomenon of information transmission.