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Duke Law and Economics Society.
​Fifth Annual Triangle Law and Economics Conference​.
David Gamage.
Professor, UC Berkeley Law.
A product's tax "salience" affects people's purchasing decisions, and therefore affects tax revenue. Salience may also affect people's voting preferences, but there is less evidence of this. Behavioral economics' ability to affect salience is questionable, however. And when it comes to sin taxes, more work must be done on their administrabillity.
4. Given that "sin taxes" are designed to discourage behavior, how salient should they be?
1. What is the difference between market and political salience, and may market salience increase revenue?
3. Are the tax increases connected to the ACA market salient, or just politically salient?
2. May the political salience findings be used by the government to increase revenue?
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