Three Essays on Tax Salience: Market Salience and Political Salience


Written by: David Gamage and Darien Shanske Should the U.S. introduce a value added tax? How should we manage budget deficits? Should we abolish the alternative minimum tax? Why does the U.S. conduct most of its social- welfare policy through tax expenditures? Should we automate and simplify income-tax filing?  Tax salience is the key to these and other important debates. The behavioral economics revolution has finally reached the study of…
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Assistant Professor, University of California, Berkeley (Boalt Hall School of Law), USA
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