Behavioral Public Finance: Tax Design as Price Presentation
dc.contributor.author | Krishna, Aradhna | en_US |
dc.contributor.author | Slemrod, Joel B. | en_US |
dc.date.accessioned | 2006-09-11T17:21:06Z | |
dc.date.available | 2006-09-11T17:21:06Z | |
dc.date.issued | 2003-03 | en_US |
dc.identifier.citation | Krishna, Aradhna; Slemrod, Joel; (2003). "Behavioral Public Finance: Tax Design as Price Presentation." International Tax and Public Finance 10(2): 189-203. <http://hdl.handle.net/2027.42/46078> | en_US |
dc.identifier.issn | 0927-5940 | en_US |
dc.identifier.issn | 1573-6970 | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/46078 | |
dc.description.abstract | In this essay we review the evidence from marketing research about price presentation of consumer products and discuss how these lessons have been applied—consciously or unconsciously—in the design of the U.S. tax system. Our perspective is that, in most situations, the designers of the tax system attempt to minimize the perceived burden of any given amount of tax collections. We allow, though, that in certain situations an additional goal is to maximize the perceived burden of others. We also investigate how, when the objective is to encourage a particular activity, price presentation may enhance the achievement of that goal for a given amount of tax subsidy. We conclude by addressing the ethical and normative implications of price presentation in the tax system. | en_US |
dc.format.extent | 98216 bytes | |
dc.format.extent | 3115 bytes | |
dc.format.mimetype | application/pdf | |
dc.format.mimetype | text/plain | |
dc.language.iso | en_US | |
dc.publisher | Kluwer Academic Publishers; Springer Science+Business Media | en_US |
dc.subject.other | Economics / Management Science | en_US |
dc.subject.other | Public Finance & Economics | en_US |
dc.subject.other | Business Taxation | en_US |
dc.subject.other | Finance /Banking | en_US |
dc.subject.other | Tax Policy | en_US |
dc.subject.other | Behavioral Economics | en_US |
dc.subject.other | Price Presentation | en_US |
dc.title | Behavioral Public Finance: Tax Design as Price Presentation | en_US |
dc.type | Article | en_US |
dc.subject.hlbsecondlevel | Political Science | en_US |
dc.subject.hlbtoplevel | Government, Politics and Law | en_US |
dc.description.peerreviewed | Peer Reviewed | en_US |
dc.contributor.affiliationum | Business School, University of Michigan, Ann Arbor, MI, 48109-1234 | en_US |
dc.contributor.affiliationum | Business School, University of Michigan, Ann Arbor, MI, 48109-1234 | en_US |
dc.contributor.affiliationumcampus | Ann Arbor | en_US |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/46078/1/10797_2004_Article_5120171.pdf | en_US |
dc.identifier.doi | http://dx.doi.org/10.1023/A:1023337907802 | en_US |
dc.identifier.source | International Tax and Public Finance | en_US |
dc.owningcollname | Interdisciplinary and Peer-Reviewed |
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