Abstract

http://ssrn.com/abstract=1779382
 


 



Three Essays on Tax Salience: Market Salience and Political Salience


David Gamage


University of California, Berkeley - Boalt Hall School of Law

Darien Shanske


University of California, Davis - School of Law

March 6, 2011

Tax Law Review, Vol. 65, p. 19, 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.

Number of Pages in PDF File: 80

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

Accepted Paper Series





Download This Paper

Date posted: March 8, 2011 ; Last revised: November 14, 2012

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: http://ssrn.com/abstract=1779382

Contact Information

David Gamage (Contact Author)
University of California, Berkeley - Boalt Hall School of Law ( email )
215 Boalt Hall
Berkeley, CA 94720-7200
United States
Darien Shanske
University of California, Davis - School of Law ( email )
400 Mrak Hall Dr
Davis, CA 95616-5201
Feedback to SSRN


Paper statistics
Abstract Views: 3,159
Downloads: 608
Download Rank: 24,311

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.516 seconds