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Article
Three Essays on Tax Salience: Market Salience and Political Salience
Tax Law Review
  • David Gamage, Berkeley Law
  • Darien Shanske
Publication Date
1-1-2011
Disciplines
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 naive 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. Adapted from the source document.

Citation Information
David Gamage and Darien Shanske. "Three Essays on Tax Salience: Market Salience and Political Salience" Tax Law Review Vol. 65 (2011) p. 19
Available at: http://works.bepress.com/david_gamage/4/