Three Essays on Tax Salience: Market Salience and Political Salience
University of California, Berkeley - Boalt Hall School of Law
University of California, Davis - School of Law
March 6, 2011
Tax Law Review, Vol. 65, p. 19, 2011
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.
Number of Pages in PDF File: 80
Keywords: tax salience, taxation, tax, behavioral public finance, behavioral economics, hidden taxes, fiscal illusion
Date posted: March 8, 2011 ; Last revised: November 14, 2012
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