Wednesday, April 4, 2012
David Gamage (UC-Berkeley) presents Three Essays On Tax Salience: Market Salience and Political Salience, 65 Tax L. Rev. 19 (2011) (with Darien Shanske (UC-Hastings)) at Pennsylvania today as part of its Center for Tax Law and Policy Speaker Series convened by Chris Sanchirico and Reed Shuldiner:
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.