Three Essays On Tax Salience

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Three Essays On Tax Salience


(2012) The philosophy of tax: A review of David Foster Wallace’s The Pale King, Law, Culture and the Humanities; Shanske, D., & Gamage, D. My first chapter uses a random coefficient demand model to empirically investigate how soft drink firms strategically determine their pricing strategies in response to a tax change, considering the market exhibits oligopoly and imperfect information vary. _ (forthcoming) 2 reforms that would improve the efficiency of taxation have been opposed because of concerns about “hidden taxes” or “fiscal illusion.”6 Yet despite the ardent political rhetoric over tax salience, social science has only just begun to produce concrete results on the behavioral. L. Syracuse University December 2018. Without his help I would never have been able to make the nal push necessar. PDF. We aim to combat several naïve notions about tax salience that currently exert a. Data · March 2014 Three Essays on Tax Salience: Market Salience and Political Salience. Follow. 19 (2011); Jacob Goldin, Note, Sales Tax Not Included: Designing Commodity Taxes for Inat-tentive Consumers, 122 Yale L.J. "Three Essays On Tax Salience: Market Salience and Political Salience," Berkeley Olin Program in Law & Economics, Working Paper Series qt8gf0b1cj, Berkeley Olin Program in Law & Economics. When no such tax is available, the government may replicate the welfare effects of a tax with optimal salience by combining the tax instruments that are available so that the weighted average replicates a single tax with salience θ ⁎. 5 A 2012 study by Anna Gelpern published under the title “Bankruptcy Backwards: The Problem of Quasi-Sovereign Debt” in the Yale Law Journal reveals that 40 of the 50 states bar money-damages suits in their own courts, and. We perform experiments that (1) extend the tax salience and price partitioning literatures to the labor supply context, (2) test the anchoring hypothesis by examining the effects of positive and negative wage surcharges on willingness to work, and (3) test whether responses to price partitioning result from imperfect calculation of all. This dissertation presents three essays. Gamage CV(3) A Better Way Forward for State Taxation of E-Commerce, 92 BOSTON UNIVERSITY LAW REVIEW 483 (2012) (with Devin Heckman).3 Three Essays on Tax Salience: Market Salience and Political Salience, 65 TAX LAW REVIEW 19 (2011) (with Darien Shanske).4 Preventing State Budget Crises: Managing the Fiscal Volatility Problem, 98 CALIFORNIA LAW REVIEW 749 (2010) Author(s): Gamage, David; Shanske, Darien | Abstract: This Article analyzes the behavioral economics literatures on how individuals understand taxation (i.e., tax salience). Three Essays on Tax Salience: Market Salience and Political Salience, 65 T. We aim to combat several naïve notions about tax salience that currently exert a pernicious influence on tax lawmaking Faculty Scholarship. The Quebec. This Article analyzes the behavioral economics literatures on how individuals understand taxation (i.e., tax salience). 258 (2012). Tax Rates are taken from Figure 4 of CBO (2005) and denote the effective marginal tax rate for a married couple with two children in 2005, accounting for the Earned Income Tax Credit, the Alternative Minimum Tax, the phaseout of itemized deductions, the child tax credit, and personal exemptions..... For a divergent opinion, see David Gamage and Darien Shanske (2011), “Three Essays on Tax Salience: Market Salience and Political Salience,” 65 Tax L. REV. Shanske, D. SCHOLARLY ENGAGEMENT/DISCUSSION: James Repetti and Diane Ring, Horizontal Equity Revisited, 13 FLORIDA TAX REVIEW 135 (2012) (peer reviewed) David Gamage and Darien Shanske, Three Essays on Tax Salience: Market Salience and Political Salience, 65 Tax L Rev 19, 20-22 (2011); Deborah H. REV. Revenue and Taxation Code section. 19 (2011) (with Darien Shanske). Rev. This Article analyzes the literatures on how individuals understand taxation (i.e., tax salience). His other entry, about perverse incentives arising from healthcare reform’s tax provisions, ranks No. Part III described the three types of tax regimes commonly grouped together under the overbroad title of international taxation. Of course, a better policy would be to simply levy a fully salient subsidy at the. Bradley three chapters of this dissertation seeks to exploit such variation in order to better the results of ChapterIIlend broad support to the view that tax salience considerations ought to play an important role in the design of tax policy Keynote address at the Amateur Sports Symposium: Death of Amateurism: Implications for Sport and Health, delivered at the University of Baltimore School of Law on Thursday, October 28, 2010. 2011: Three Essays On Tax Salience: Market Salience and Political Salience David Gamage and Darien Shanske 2011: Freedom to Trade and the Competitive Process Aaron Edlin and Joseph Farrell 2011: Law and Growth Economics: A Framework for Research Robert D. The Trouble with Tax Increase Limitations, 6 ALBANY GOVERNMENT LAW REVIEW 50 (2012) (invited symposium piece) (with David Gamage). March 2011. L. , Geoffrey Brennan and James M. This Part will. [5]A 2012 study by Anna Gelpern three essays on tax salience published under the title “Bankruptcy Backwards: The Problem of Quasi-Sovereign Debt” in the Yale Law Journal reveals that 40 of the 50 states bar. Author. Three Essays on Tax Salience: Market Salience and Political Salience Tax Law Review, Vol. 3 See generally David Gamage & Darien Shanske, Three Essays on Tax Salience: Market Salience and Political Salience, 65 TAX L. & Kling, Jeffrey R. 12 Three Essays on Tax Salience: Market Salience and Political Salience. REV. Three Essays on Tax Salience: Market Salience and Political Salience By David Gamage PRO January 21, 2014. Darien Shanske, UC Hastings College of the Law Follow David Gamage. We aim to combat naïve notions about tax salience that currently exert a pernicious influence on tax lawmaking Downloadable! 19, 2011 Number of pages: 80 Posted: 08 Mar 2011 Last Revised: 14 Nov 2012. Tax salience refers to the level of aware-ness taxpayers have of a tax provision.11 Thus, when a consumer wants to spend $1,000 on a new laptop from Amazon but the additional $60 of sales tax stops her from doing so, that sales tax is salient to her Looking at tax payment records for the city of Ann Arbor, Michigan for the period 2006-2009, I instead find that the probability and severity of delinquency along several dimensions are generally decreasing in the degree of salience of those tax features having given rise to increases in property tax obligations, though the precise importance. Darien Shanske, ‘‘Three Essays on Tax Salience: Market Salience and Political Salience,’’65 Tax Law Review 19, 61-65 (2011). 19 (2011); Schenk, supra note 6, at 281. For a broader definition, see David Gamage and Darien Shanske, Three Essays on Tax Salience: Market Salience and Political Salience, 65 Tax L Rev 19, 23 (2011) ("As we use the term, 'tax salience' refers to the extent to which taxpayers account for the costs imposed by taxation when the taxpayers make decisions or judgments.") Gamage, David & Shanske, Darien, 2011. See David Gamage & Darien Shanske, Three Essays on Tax Salience: Market Salience and Political Salience, 65 Tax L. Schenk, Exploiting the Salience Bias in Designing Taxes, 28 Yale J Reg 253, 261–62 (2011); David Gamage and Darien Shanske, Three Essays on Tax Salience: Market Salience and Political Salience, 65 Tax L Rev 19, 23 (2011); Brian Galle, Hidden Taxes, 87 Wash U L Rev 59, 62 (2009). By using terms like "pro-moting distributional equity," I mean to refer to government attempts to advance goals. 6 The welfare implications of tax expenditure salience also depend on the pricing of the tax subsidy in relation to what is optimal. This Article analyzes the literatures on how individuals understand taxation (i.e., tax salience). Rev. 96. “Three Essays On Tax Salience: Market Salience and Political Salience” View Paper (pdf) April 18 Eric Toder, Urban Institute. Moreover, the market for air travel presents a unique setting in which to examine tax salience due to the fact that airline ticket taxes are economically large and account for a non-trivial to. This paper focuses on the timing and salience of tax incentives for giving. Darien Shanske and David Gamage, Three Essays on Tax Salience: Market Salience and Political Salience, 65 Tax L. Essays in Property Taxation and Multinational Tax Avoidance by Sebastien J. How Less Can Be More: Using the Federal Income Tax to Stabilize State and Local. Using panel data on state supreme courts between 1947 and 1994, we measure the effects of changes in judicial electoral processes on judge work quality -- as measured by citations by. My dissertation consists of three chapters, investigating marketing strategies in the food and beverage industries. We evaluate how taxpayers respond to different presentations of tax prices both in their roles as market participants and as voters. Metadata Show full item record attention); David Gamage & Darien Shanske, Three Essays on Tax Salience: Market Salience and Political Salience , 65 T AX L. 12See, e.g., Calif. 19, 79-98 (2011). EV. 21 For discussion of these concepts, see David Gamage and Darien Shanske, "Three Essays on Tax Salience: Market Salience and Political Salience," 65 Tax Law Review 19, 61-65 (2011). Rev. Schenk, Exploring the Sali- ence Bias in Designing Taxes, 28 Yale J Reg 253, 261-63 (2011); Brian Galle, Hidden. 5 Id. Three Essays on Banking, Xinming Li. For a broader definition, see David Gamage and Darien Shanske, Three Essays on Tax Salience: Market Salience and Political Salience , 65 Tax L Rev 19, 23 (2011) ("As we use the term, 'tax salience' refers to the extent to which taxpayers account for the costs imposed by taxation when the taxpayers make decisions or judgments."). SCHOLARLY ENGAGEMENT/DISCUSSION: James Repetti and Diane Ring, Horizontal Equity Revisited, 13 FLORIDA TAX REVIEW 135 (2012) (peer reviewed) David Gamage and Darien Shanske, Three Essays on Tax Salience: Market Salience and Political Salience, 65 Tax L Rev 19, 20-22 (2011); Deborah H. Salience and Taxation: Theory and Evidence, by Raj Chetty, Adam Looney and Kory Kroft E-Z TAX: Tax salience and tax rates, by Amy FInkelstein Three essays on Tax Salience, by David Gamage & Darien Shanske The simple economics of salience and taxation, by Raj Chetty. 19. & POL’Y 1, 2 (2008) (“[I]mposing a tax on carbon production would create an incentive to reduce carbon dioxide emissions.”). 1308 [Vol. 92:1307. Rev. There is a wide disparity between political rhetoric and the findings of the empirical literature. The first essay finds that the household risky ratio, the ratio of high risk assets over low risk assets directly owned by households, is a strong negative predictor of the equity. This paper focuses on the timing and salience of tax incentives for giving. 19, 23–24 (2011).

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