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…
Assistant Professor, University of California, Berkeley (Boalt Hall School of Law), USA
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