Sausgruber, Rupert; Tyran, Jean-Robert - Institut für Finanzwissenschaft, Fakultät für … - 2008
Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax shifting in the market. We show that tax salience...