On December 10, 2025, Anthony Welsch (University of Chicago Booth School of Business) visited the Institute for Public Finance. He met with members of the institute and the faculty to discuss current research topics and presented a project conducted in collaboration with the Hawaii Department of Taxation. The study uses a randomized field experiment to examine how informational letters from the state tax authority affect taxpayers’ awareness of Hawaii’s largest-ever tax cut. The results show that a single letter substantially increases awareness—by around 30 percentage points—and that higher awareness improves perceptions of affordability and tax fairness in the state. Moreover, awareness generated through these letters, compared to more traditional information sources, is associated with more favorable views of the reform and with differences in reported behavioral intentions.
