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Duke Law and Economics Society.
​Fifth Annual Triangle Law and Economics Conference​.
Jasper Cummings.
Professor, UMKC School of Law.
The distinction between the market salience and the political salience of a tax may be as old as the Civil War. Governments have historically taken advantage of a tax's market salience. Also, if you would like more information on how to improve tax revenues, you may consult the National Taxpayer Advocate's Objectives Report.
1. Has our government historically taken advantage of market salience in imposing new taxes?
2. Where else may we find proposed solutions to the problems with our tax code?
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