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Tax Privacy

By Joel Slemrod

Journal of Economic Perspectives, Winter 2025

Implementing an equitable and efficient tax system requires that the government have access to certain information about taxpayers. If the demand for privacy implies limiting government's access to relevant information, it constrains the extent to which a...

The Simpler the Better? Threshold Effects of Energy Labels on Property Prices and Energy Efficiency Investments

By Rodolfo Sejas-Portillo, Mirko Moro, and Till Stowasser

American Economic Journal: Applied Economics, January 2025

Using British data on over 7 million residential property sales, we find that simplified energy efficiency (EE) information leads to important market effects. UK legislation requires the use of an energy label that shows an EE rating score (1–100) mappe...