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Peter Barnes.

 Professor, Duke Law.

 

Certain taxes may be  altering the market behavior of taxpayers even when those taxes aren't assessed until tax season. Take the taxes assessed as a part of the ACA, for example. Also, the idea that citizens who pay the most in taxes should get benefits, like an express-lane at the DMV, may have behavioral responses that should be considered.

 

1. Are the tax increases connected to the ACA market salient, or just politically salient?

 

2. What would be the ramifications if taxpayers that remitted more taxes were treated better?

 

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