Three Essays on Tax Salience: Market Salience and Political Salience

80 Pages Posted: 8 Mar 2011 Last revised: 14 Nov 2012

See all articles by David Gamage

David Gamage

University of Missouri School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: March 6, 2011

Abstract

This Article analyzes the literatures on how individuals understand taxation (i.e., tax salience). We evaluate how taxpayers respond to different presentations of tax prices both in their roles as market participants and as voters. We aim to combat naïve notions about tax salience that currently exert a pernicious influence on tax lawmaking. In particular, we argue that it is normatively desirable for governments to reduce tax salience with respect to market decision making, and that there is nothing objectionable about governments reducing tax salience with respect to political decision making.

Keywords: tax salience, taxation, tax, behavioral public finance, behavioral economics, hidden taxes, fiscal illusion

Suggested Citation

Gamage, David and Shanske, Darien, Three Essays on Tax Salience: Market Salience and Political Salience (March 6, 2011). Tax Law Review, Vol. 65, p. 19, 2011, Available at SSRN: https://ssrn.com/abstract=1779382

David Gamage (Contact Author)

University of Missouri School of Law ( email )

Missouri Avenue & Conley Avenue
Columbia, MO MO 65211
United States

HOME PAGE: http://law.missouri.edu/person/david-gamage/

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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