Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity?

Public Finance Review

Volumn 41, Issue 2, 2013, Pages 203-226

  Hayashi, Andrew T ^a   Nakamura, Brent K ^b   Gamage, David ^b  

^a NEW YORK UNIVERSITY SCHOOL OF LAW   (United States)

^b UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

experiment; labor supply; partitioned pricing; tax salience

Indexed keywords

EID: 84873647742     PISSN: 10911421     EISSN: 15527530     Source Type: Journal    
DOI: 10.1177/1091142112460726     Document Type: Article

References (29)

1. Ackert Lucy F.,Gillette Ann B.,Martinez-Vazquez Jorge,Rider Mark."Voting on Tax Policy Design.".Public Finance Review. 2007;35:263-84.
2. Alm James,Jackson Betty R.,McKee Michael."Fiscal Exchange, Collective Decision Institutions, and Tax Compliance.".Journal of Economic Behavior and Organization. 1993;22:285-303.
3. Alm James,McClelland Gary H.,Schulze William D."Changing the Social Norm of Compliance by Voting.".Kyklos. 1999;52:141-71.
4. Blumkin Tomer,Ruffle Bradley J.,Ganun Yosef."Are Income and Consumption Taxes ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods.".European Economic Review. 2008;56:1200-19.
5. Chetty Raj,Looney Adam,Kroft Kory."Salience and Taxation: Theory and Evidence.".The American Economic Review. 2009;9:1145-77.
6. Chetty Raj,Saez Emmanuel2009:.
7. Clark John M.,Ward Sidne G."Consumer Behavior in Online Auctions: An Examination of Partitioned Prices on Ebay.".Journal of Marketing Theory and Practice. 2008;16:57-66.
8. de Bartolome Charles."Which Tax Rate do People Use: Average or Marginal?".Journal of Public Economics. 1995;56:76-96.
9. Eissa Nada,Hoynes HillaryTax Policy and the Economy Vol. Poterba James M., ed. Cambridge, MA: MIT Press; 2006:73-110.
10. Engelmann Dirk,Strobel Martin."Preferences over Income Distributions: Experimental Evidence.".Public Finance Review. 1997;35:285-310.
11. FeldmanNaomi E.RuffleBradley J. 2012. "The Impact of Tax Exclusive and Inclusive Prices on Demand."Working Paper. Accessed on September 25, 2012.http://ices.gmu.edu/wp-content/uploads/2012/02/The-Impact-of-Tax-Exclusive-and-Inclusive-Prices-on-Demand-by-Feldman-and-Ruffle.pdf.
12. Finklestein Amy."E-ZTax: Tax Salience and Tax Rates.".Quarterly Journal of Economics. 2009;124:969-1010.
13. Fischbacher Urs."Z-Tree: Zurich Toolbox for Ready-Made Economic Experiments.".Experimental Economics. 2007;10:171-78.
14. FochmannMartinWeimannJoachim. October 2011. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment."IZA Discussion Paper, Institute for the Study of Labor (IZA), Bonn, Germany. Accessed on September 25, 2012.http://ftp.iza.org/dp6049.pdf.
15. Gallagher Kelly Sims,Muehlegger Erich."Giving Green to Get Green? Incentives and Consumer Adoption of Hybrid Vehicle Technology.".Journal of Environmental Economics and Management. 2011;61:1-15.
16. Gamage David,Shanske Darien."Three Essays on Tax Salience: Market Salience and Political Salience.".Tax Law Review. 2011;65:19-98.
17. Hossain Tanjim,Morgan John.". Plus Shipping and Handling: Revenue (non) Equivalence in Field Experiments on eBay.".Advances in Economic Analysis and Policy. 2006;6:1-27.
18. Kastlunger Barbara,Muehlbacher Stephan,Kirchler Erich,Mittone Luigi."What Goes Around Comes Around? Experimental Evidence of the Effect of Rewards on Tax Compliance.".Public Finance Review. 2011;39:150-67.
19. Ledyard John O.The Handbook of Experimental Economics. Kagel John H.Roth Alvin E., ed. Princeton, NJ: Princeton University Press; 1995:111-94.
20. Morwitz Vicki G.,Greenleaf Eric,Johnson Eric."Divide and Prosper: Consumers' Reactions to Partitioned Prices.".Journal of Marketing Research. 1998;35:453-63.
21. MorwitzVicki G.GreenleafEric A.ShalevEdithJohnsonEric J. 2009. "The Price Does not Include Additional Taxes, Fees, and Surcharges: A Review of Research on Partitioned Pricing."Working Paper. Accessed on September 25, 2012.http://ssrn.com/abstract=1350004.
22. Noussair Charles,Tucker Steven."Public Observability of Decisions and Voluntary Contributions in a Multiperiod Context.".Public Finance Review. 2007;35:176-98.
23. Ott Richard L.,Andrus David M."The Effect of Personal Property Taxes on Consumer Vehicle-Purchasing Decisions: A Partitioned Price/Mental Accounting Theory Analysis.".Public Finance Review. 2000;28:134-52.
24. Phelps Edmund S.Rewarding Work: How to Restore Participation and Self-Support to Free Enterprise. Cambridge, MA: Harvard University Press; 1997:.
25. Sheng Shibin,Bao Yeqing,Pan Yue."Partitioning or Bundling? Perceived Fairness of the Surcharge Makes a Difference.".Psychology & Marketing. 2007;24:1025-41.
26. Sillamaa M. A."How Work Effort Responds to Wage Taxation: An Experimental Test of a Zero Top Marginal Tax Rate.".Journal of Public Economics. 1999;73:125-34.
27. Sussman Abigail B.,Olivola Christopher Y."Axe the Tax: Taxes Are Disliked More than Equivalent Costs.".Journal of Marketing Research. 2011;48:s91-101.
28. Sutter Matthias,Weck-Hannemann Hannelore."Taxation and the Veil of Ignorance - A Real Effort Experiment on the Laffer Curve.".Public Choice. 2003;115:217-40.
29. Xia Lan,Monroe Kent B."Price Partitioning on the Internet.".Journal of Interactive Marketing. 2004;18:63-73.