Experimental evidence on tax salience and tax incidence

Although a basic theoretical principle in public economics assumes that individuals optimize fully with respect to the introduction of a tax, a growing body of research is proving that several heuristics are in place when people take decisions. We re‐examine the well known liability side equivalence...

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Veröffentlicht in:	Journal of public economic theory 2018-08, Vol.20 (4), p.582-612
Hauptverfasser:	Morone, Andrea, Nemore, Francesco, Nuzzo, Simone
Format:	Artikel
Sprache:	eng
Schlagworte:	Behavior Decision making Economic models Economic theory Heuristic Taxes
Online-Zugang:	Volltext
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