메뉴 건너뛰기




Volumn 154, Issue 1, 2013, Pages 59-73

The politics of digits: Evidence of odd taxation

Author keywords

Cognitive biases; Incumbent behavior; Policy digits; Tax policy

Indexed keywords


EID: 84871244172     PISSN: 00485829     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11127-011-9807-x     Document Type: Article
Times cited : (14)

References (51)
  • 2
    • 3042631314 scopus 로고    scopus 로고
    • Effects of $9 price endings on retail sales: evidence from field experiments
    • Anderson, E. T., & Simester, D. I. (2003). Effects of $9 price endings on retail sales: evidence from field experiments. Quantitative Marketing and Economics, 1(1), 93-110.
    • (2003) Quantitative Marketing and Economics , vol.1 , Issue.1 , pp. 93-110
    • Anderson, E.T.1    Simester, D.I.2
  • 5
    • 0002855663 scopus 로고
    • Incumbent behavior: vote-seeking, tax-setting, and yardstick competition
    • Besley, T., & Case, A. (1995). Incumbent behavior: vote-seeking, tax-setting, and yardstick competition. The American Economic Review, 85(1), 25-45.
    • (1995) The American Economic Review , vol.85 , Issue.1 , pp. 25-45
    • Besley, T.1    Case, A.2
  • 6
    • 27144466376 scopus 로고    scopus 로고
    • Direct evidence of ending-digit drop-off in price information processing
    • Bizer, G. Y., & Schindler, R. M. (2005). Direct evidence of ending-digit drop-off in price information processing. Psychology and Marketing, 22(10), 771-783.
    • (2005) Psychology and Marketing , vol.22 , Issue.10 , pp. 771-783
    • Bizer, G.Y.1    Schindler, R.M.2
  • 7
    • 0033244283 scopus 로고    scopus 로고
    • Avoiding the 'joint-decision trap': lesons from intergovernmental relations in Scandinavia
    • Blom-Hansen, J. (1999). Avoiding the 'joint-decision trap': lesons from intergovernmental relations in Scandinavia. European Journal of Political Research, 35(1), 35-67.
    • (1999) European Journal of Political Research , vol.35 , Issue.1 , pp. 35-67
    • Blom-Hansen, J.1
  • 8
    • 0001349288 scopus 로고
    • Memory and markets, or why are you paying $2.99 for a widget?
    • Brenner, G. A., & Brenner, R. (1982). Memory and markets, or why are you paying $2. 99 for a widget? The Journal of Business, 55(1), 147-158.
    • (1982) The Journal of Business , vol.55 , Issue.1 , pp. 147-158
    • Brenner, G.A.1    Brenner, R.2
  • 9
    • 0035617342 scopus 로고    scopus 로고
    • Rational response to irrational attitudes: the level of the gasoline tax in the United States
    • Brunell, T. L., & Glazer, A. (2001). Rational response to irrational attitudes: the level of the gasoline tax in the United States. Journal of Policy Analysis & Management, 20(4), 761-764.
    • (2001) Journal of Policy Analysis & Management , vol.20 , Issue.4 , pp. 761-764
    • Brunell, T.L.1    Glazer, A.2
  • 10
    • 0001368505 scopus 로고
    • Anomalies in income numbers: evidence of goal oriented behavior
    • Carslaw, C. A. P. N. (1988). Anomalies in income numbers: evidence of goal oriented behavior. The Accounting Review, 63(2), 321-327.
    • (1988) The Accounting Review , vol.63 , Issue.2 , pp. 321-327
    • Carslaw, C.A.P.N.1
  • 11
    • 72749098452 scopus 로고    scopus 로고
    • Salience and taxation: theory and evidence
    • Chetty, R., Looney, A., & Kroft, K. (2009). Salience and taxation: theory and evidence. American Economic Review, 99(4), 1145-77.
    • (2009) American Economic Review , vol.99 , Issue.4 , pp. 1145-1177
    • Chetty, R.1    Looney, A.2    Kroft, K.3
  • 12
    • 0039765495 scopus 로고    scopus 로고
    • The dynamics of decentralization and recentralization
    • Christensen, J. G. (2000). The dynamics of decentralization and recentralization. Public Administration, 78(2), 389-408.
    • (2000) Public Administration , vol.78 , Issue.2 , pp. 389-408
    • Christensen, J.G.1
  • 13
    • 84986134786 scopus 로고    scopus 로고
    • Odd-ending price underestimation: an experimental examination of left-to-right processing effects
    • Coulter, K. S. (2001). Odd-ending price underestimation: an experimental examination of left-to-right processing effects. Journal of Product & Brand Management, 10(5), 276-292.
    • (2001) Journal of Product & Brand Management , vol.10 , Issue.5 , pp. 276-292
    • Coulter, K.S.1
  • 14
    • 41049085786 scopus 로고    scopus 로고
    • Identifying strategic interactions in Swedish local income tax policies
    • Edmark, K., & Agren, H. (2008). Identifying strategic interactions in Swedish local income tax policies. Journal of Urban Economics, 63(3), 849-857.
    • (2008) Journal of Urban Economics , vol.63 , Issue.3 , pp. 849-857
    • Edmark, K.1    Agren, H.2
  • 15
    • 69649098163 scopus 로고    scopus 로고
    • E-ZTAX: tax salience and tax rates
    • Finkelstein, A. (2009). E-ZTAX: tax salience and tax rates. The Quarterly Journal of Economics, 124(3), 969-1010.
    • (2009) The Quarterly Journal of Economics , vol.124 , Issue.3 , pp. 969-1010
    • Finkelstein, A.1
  • 16
    • 34547819306 scopus 로고    scopus 로고
    • Local choice of property taxation: evidence from Norway
    • Fiva, J., & Rattsø, J. (2007). Local choice of property taxation: evidence from Norway. Public Choice, 132(3), 457-470.
    • (2007) Public Choice , vol.132 , Issue.3 , pp. 457-470
    • Fiva, J.1    Rattsø, J.2
  • 17
    • 0003140282 scopus 로고
    • Anomalies in political economy
    • Frey, B. S., & Eichenberger, R. (1991). Anomalies in political economy. Public Choice, 68(1), 71-89.
    • (1991) Public Choice , vol.68 , Issue.1 , pp. 71-89
    • Frey, B.S.1    Eichenberger, R.2
  • 18
    • 0033089713 scopus 로고    scopus 로고
    • The impact of price thresholds on profit contribution-should retailers set 9-ending prices?
    • Gedenk, K., & Sattler, H. (1999). The impact of price thresholds on profit contribution-should retailers set 9-ending prices? Journal of Retailing, 75(1), 33-57.
    • (1999) Journal of Retailing , vol.75 , Issue.1 , pp. 33-57
    • Gedenk, K.1    Sattler, H.2
  • 19
    • 70350571677 scopus 로고    scopus 로고
    • Testing Benford's Law for improving supply chain decision-making: a field experiment
    • Hales, D. N., Chakravorty, S. S., & Sridharan, V. (2009). Testing Benford's Law for improving supply chain decision-making: a field experiment. International Journal of Production Economics, 122(2), 606-618.
    • (2009) International Journal of Production Economics , vol.122 , Issue.2 , pp. 606-618
    • Hales, D.N.1    Chakravorty, S.S.2    Sridharan, V.3
  • 20
    • 0000621934 scopus 로고
    • Stock price clustering and discreteness
    • Harris, L. (1991). Stock price clustering and discreteness. The Review of Financial Studies, 4(3), 399-415.
    • (1991) The Review of Financial Studies , vol.4 , Issue.3 , pp. 399-415
    • Harris, L.1
  • 21
    • 84972541029 scopus 로고
    • A statistical derivation of the significant-digit law
    • Hill, T. P. (1995). A statistical derivation of the significant-digit law. Statistical Science, 10(4), 354-363.
    • (1995) Statistical Science , vol.10 , Issue.4 , pp. 354-363
    • Hill, T.P.1
  • 22
    • 0011566308 scopus 로고
    • Considerations in the setting of retail prices
    • Knauth, O. (1949). Considerations in the setting of retail prices. The Journal of Marketing, 14(1), 1-12.
    • (1949) The Journal of Marketing , vol.14 , Issue.1 , pp. 1-12
    • Knauth, O.1
  • 23
    • 4043086295 scopus 로고    scopus 로고
    • Behavioral public finance: tax design as price presentation
    • Krishna, A., & Slemrod, J. (2003). Behavioral public finance: tax design as price presentation. International Tax and Public Finance, 10(2), 189-203.
    • (2003) International Tax and Public Finance , vol.10 , Issue.2 , pp. 189-203
    • Krishna, A.1    Slemrod, J.2
  • 24
    • 0002337668 scopus 로고
    • The UCLA tax policy conference: cognitive theory and tax
    • McCaffery, E. J. (1994). The UCLA tax policy conference: cognitive theory and tax. UCLA Law Review, 41, 1861-1947.
    • (1994) UCLA Law Review , vol.41 , pp. 1861-1947
    • McCaffery, E.J.1
  • 27
    • 39749093168 scopus 로고
    • The magical number seven, plus or minus two: some limits on our capacity for processing information
    • Miller, G. A. (1956). The magical number seven, plus or minus two: some limits on our capacity for processing information. The Psychological Review, 63, 81-97.
    • (1956) The Psychological Review , vol.63 , pp. 81-97
    • Miller, G.A.1
  • 29
    • 0000265332 scopus 로고
    • An illustration of a pitfall in estimating the effects of aggregate variables on micro units
    • Moulton, B. (1990). An illustration of a pitfall in estimating the effects of aggregate variables on micro units. Review of Economics and Statistics, 72(2), 334-338.
    • (1990) Review of Economics and Statistics , vol.72 , Issue.2 , pp. 334-338
    • Moulton, B.1
  • 30
    • 0003038640 scopus 로고
    • Note on the frequency of use of the different digits in natural numbers
    • Newcomb, S. (1881). Note on the frequency of use of the different digits in natural numbers. American Journal of Mathematics, 4(1), 38-39.
    • (1881) American Journal of Mathematics , vol.4 , Issue.1 , pp. 38-39
    • Newcomb, S.1
  • 31
    • 0001740145 scopus 로고
    • Clustering of stock prices
    • Niederhoffer, V. (1965). Clustering of stock prices. Operations Research, 13(2), 258-265.
    • (1965) Operations Research , vol.13 , Issue.2 , pp. 258-265
    • Niederhoffer, V.1
  • 33
    • 0000058335 scopus 로고
    • The political business cycle
    • Nordhaus, W. D. (1975). The political business cycle. The Review of Economic Studies, 42(2), 169-190.
    • (1975) The Review of Economic Studies , vol.42 , Issue.2 , pp. 169-190
    • Nordhaus, W.D.1
  • 34
    • 84871220051 scopus 로고    scopus 로고
    • Working paper, 'Economic General Report' for the 2004 Nordic Tax Research Council meeting in Oslo
    • Rattsø, J. (2004). Local tax financing in the Nordic countries. Working paper, 'Economic General Report' for the 2004 Nordic Tax Research Council meeting in Oslo.
    • (2004) Local tax financing in the Nordic countries
    • Rattsø, J.1
  • 35
    • 0000272110 scopus 로고
    • Cognitive reference points
    • Rosch, E. (1975). Cognitive reference points. Cognitive Psychology, 7(4), 532-547.
    • (1975) Cognitive Psychology , vol.7 , Issue.4 , pp. 532-547
    • Rosch, E.1
  • 36
    • 0001971484 scopus 로고
    • Decentralisation as an incentive scheme
    • Salmon, P. (1987). Decentralisation as an incentive scheme. Oxford Review of Economic Policy, 3(2), 24-42.
    • (1987) Oxford Review of Economic Policy , vol.3 , Issue.2 , pp. 24-42
    • Salmon, P.1
  • 37
    • 23744469225 scopus 로고    scopus 로고
    • Testing the Mill Hypothesis of fiscal illusion
    • Sausgruber, R., & Tyran, J. R. (2005). Testing the Mill Hypothesis of fiscal illusion. Public Choice, 122(1/2), 39-68.
    • (2005) Public Choice , vol.122 , Issue.1-2 , pp. 39-68
    • Sausgruber, R.1    Tyran, J.R.2
  • 38
    • 0030171349 scopus 로고    scopus 로고
    • Increased consumer sales response though use of 99-ending prices
    • Schindler, R. (1996). Increased consumer sales response though use of 99-ending prices. Journal of Retailing, 72(2), 187-199.
    • (1996) Journal of Retailing , vol.72 , Issue.2 , pp. 187-199
    • Schindler, R.1
  • 39
    • 0001161727 scopus 로고
    • Effects of odd pricing on price recall
    • Schindler, R., & Wiman, A. R. (1989). Effects of odd pricing on price recall. Journal of Business Research, 19(3), 165-177.
    • (1989) Journal of Business Research , vol.19 , Issue.3 , pp. 165-177
    • Schindler, R.1    Wiman, A.R.2
  • 40
  • 41
    • 0031476310 scopus 로고    scopus 로고
    • Patterns of rightmost digits used in advertised prices: implications for nine-ending effects
    • Schindler, R. M., & Kirby, P. N. (1997). Patterns of rightmost digits used in advertised prices: implications for nine-ending effects. The Journal of Consumer Research, 24(2), 192-201.
    • (1997) The Journal of Consumer Research , vol.24 , Issue.2 , pp. 192-201
    • Schindler, R.M.1    Kirby, P.N.2
  • 42
    • 84959810873 scopus 로고
    • A behavioral model of rational choice
    • Simon, H. A. (1955). A behavioral model of rational choice. The Quarterly Journal of Economics, 69(1), 99-118.
    • (1955) The Quarterly Journal of Economics , vol.69 , Issue.1 , pp. 99-118
    • Simon, H.A.1
  • 43
    • 0031482761 scopus 로고    scopus 로고
    • An empirical analysis of price endings with scanner data
    • Stiving, M., & Winer, R. S. (1997). An empirical analysis of price endings with scanner data. The Journal of Consumer Research, 24(1), 57-67.
    • (1997) The Journal of Consumer Research , vol.24 , Issue.1 , pp. 57-67
    • Stiving, M.1    Winer, R.S.2
  • 44
    • 27744482440 scopus 로고    scopus 로고
    • The use of 9-ending prices: contrasting the USA with Poland
    • Suri, R., Anderson, R., & Kotlov, V. (2004). The use of 9-ending prices: contrasting the USA with Poland. European Journal of Marketing, 38(1/2), 56-72.
    • (2004) European Journal of Marketing , vol.38 , Issue.1-2 , pp. 56-72
    • Suri, R.1    Anderson, R.2    Kotlov, V.3
  • 45
    • 62649131629 scopus 로고    scopus 로고
    • Educational business cycles
    • Tepe, M., & Vanhuysse, P. (2009). Educational business cycles. Public Choice, 139(1), 61-82.
    • (2009) Public Choice , vol.139 , Issue.1 , pp. 61-82
    • Tepe, M.1    Vanhuysse, P.2
  • 47
    • 0016264378 scopus 로고
    • Judgment under uncertainty: heuristics and biases
    • Tversky, A., & Kahneman, D. (1974). Judgment under uncertainty: heuristics and biases. Science, 185(4157), 1124-1131.
    • (1974) Science , vol.185 , Issue.4157 , pp. 1124-1131
    • Tversky, A.1    Kahneman, D.2
  • 48
    • 0019392722 scopus 로고
    • The framing of decisions and the psychology of choice
    • Tversky, A., & Kahneman, D. (1981). The framing of decisions and the psychology of choice. Science, 211(4481), 453-458.
    • (1981) Science , vol.211 , Issue.4481 , pp. 453-458
    • Tversky, A.1    Kahneman, D.2
  • 49
    • 0003154125 scopus 로고
    • Does the "9 Fixation" in retail pricing really promote sales?
    • Twedt, D. W. (1965). Does the "9 Fixation" in retail pricing really promote sales? The Journal of Marketing, 29(4), 54-55.
    • (1965) The Journal of Marketing , vol.29 , Issue.4 , pp. 54-55
    • Twedt, D.W.1
  • 50
    • 33947101712 scopus 로고    scopus 로고
    • Political business cycles at the municipal level
    • Veiga, L., & Veiga, F. (2007). Political business cycles at the municipal level. Public Choice, 131(1), 45-64.
    • (2007) Public Choice , vol.131 , Issue.1 , pp. 45-64
    • Veiga, L.1    Veiga, F.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.