Price Include Tax: Protecting Consumers from Tax-Exclusive Pricing

42 Pages Posted: 16 Dec 2015 Last revised: 12 May 2016

See all articles by Hayes Holderness

Hayes Holderness

University of Richmond - School of Law

Date Written: 2011

Abstract

This Note contributes to the debate regarding the behavioral effects of the salience of taxes on taxpayers by examining the impact of including the value of sales taxes in the displayed prices of goods. The Note concludes that consumers should make more beneficial decisions regarding consumption when the value of sales taxes is included in or with displayed prices.

Keywords: Sales Tax, Consumer Protection, Tax Salience, Tax

Suggested Citation

Holderness, Hayes, Price Include Tax: Protecting Consumers from Tax-Exclusive Pricing (2011). NYU Annual Survey of American Law, Vol. 66, No. 783, 2011. Available at SSRN: https://ssrn.com/abstract=2645468

Hayes Holderness (Contact Author)

University of Richmond - School of Law ( email )

28 Westhampton Way
Richmond, VA 23173
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
11
Abstract Views
294
PlumX Metrics