Journal articles: 'Tax Salience'

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Goldin, J., and Y. Listokin. "Tax Expenditure Salience." American Law and Economics Review 16, no. 1 (September 20, 2013): 144–76. http://dx.doi.org/10.1093/aler/aht014.

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Goldin, Jacob. "Optimal tax salience." Journal of Public Economics 131 (November 2015): 115–23. http://dx.doi.org/10.1016/j.jpubeco.2015.09.005.

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Mumford, Ann. "Tax Complexity, Tax Salience and Tax Politics." Social & Legal Studies 24, no. 2 (May 24, 2015): 185–201. http://dx.doi.org/10.1177/0964663915575192.

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Finkelstein, Amy. "E-ZTAX: Tax Salience and Tax Rates*." Quarterly Journal of Economics 124, no. 3 (August 2009): 969–1010. http://dx.doi.org/10.1162/qjec.2009.124.3.969.

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Shabbir, Muhammad Khurram. "Tax Salience: A Review of the Literature." JISR management and social sciences & economics 21, no. 4 (December 30, 2023): 54–72. http://dx.doi.org/10.31384/jisrmsse/2023.21.4.4.

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This study provides an understanding of tax salience through the review of the literature. The tax salience refers to the prominence and visibility of the taxes and their influence over the taxpayer’s behavior. This study reviews the background literature on tax salience, how the tax policy is influenced by it, and the reaction of consumer behavior towards tax salience. The study uses the review of literature as a research methodology. The study uses the review strategy of narrative review by synthesizing, organizing, and assembling the earlier literature related to tax salience. The google scholar database was used to retrieve relevant studies for the narrative review. The time period of the key studies is mainly from 1987 to 2023. The paper concludes that tax saliencedespite being a relatively young field of economics has a pivotal role in influencing tax policies and consumer behavior. This study provides guidelines for future researchers with respect to how the consumer reacts to salience of taxation. For the policy framework it can be mandated that the policy makers in order to optimize the tax systems should not overlook the concept and area of tax salience. Since the tax salience has a significant role in influencing and shaping the consumer behavior.

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Morone, Andrea, Francesco Nemore, and Simone Nuzzo. "Experimental evidence on tax salience and tax incidence." Journal of Public Economic Theory 20, no. 4 (April 25, 2018): 582–612. http://dx.doi.org/10.1111/jpet.12295.

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Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (March 2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availability during booms lead to reductions in personal income tax rates, whereas cyclical deteriorations in resource availability during recessions result in increases in general sales tax rates.

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Kwak, Sunjoo, and Jongmin Shon. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis." Revista Hacienda Pública Española 240, no. 1 (March 2022): 3–29. http://dx.doi.org/10.7866/hpe-rpe.22.1.1.

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In this paper, we explore the hypothesis that politicians prefer using direct taxes with relatively high salience for tax cuts during booms, while they prefer using indirect taxes with relatively low salience for tax increases during recessions. Using a panel data set of U.S. states from 1992 to 2014, we analyzed how cyclical fluctuations in resource availability affect the statutory rates of five major state taxes: general sales tax, personal income tax, corporate income tax, and two excise taxes (gasoline and cigarette taxes). Our results suggest that cyclical improvements in resource availability during booms lead to reductions in personal income tax rates, whereas cyclical deteriorations in resource availability during recessions result in increases in general sales tax rates.

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Chetty, Raj, Adam Looney, and Kory Kroft. "Salience and Taxation: Theory and Evidence." American Economic Review 99, no. 4 (August 1, 2009): 1145–77. http://dx.doi.org/10.1257/aer.99.4.1145.

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Using two strategies, we show that consumers underreact to taxes that are not salient. First, using a field experiment in a grocery store, we find that posting tax-inclusive price tags reduces demand by 8 percent. Second, increases in taxes included in posted prices reduce alcohol consumption more than increases in taxes applied at the register. We develop a theoretical framework for applied welfare analysis that accommodates salience effects and other optimization failures. The simple formulas we derive imply that the economic incidence of a tax depends on its statutory incidence, and that even policies that induce no change in behavior can create efficiency losses. (JEL C93, D12, H25, H71)

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Ferraresi, Massimiliano. "Political Budget Cycle, Tax Collection, and Yardstick Competition." B.E. Journal of Economic Analysis & Policy 21, no. 3 (March 8, 2021): 1149–61. http://dx.doi.org/10.1515/bejeap-2020-0380.

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Abstract This paper exploits the political cycle of Italian municipalities to test for the presence of strategic interactions in the collection of local taxation. The revenue from the personal income tax surcharge—a tax tool of low salience—is (positively) plagued by political manipulation and is found to be a strategic complement, but only when mayors run for re-election, a finding consistent with the yardstick competition hypothesis. More salient fiscal tools, such as property tax and user fees and charges, are also (negatively) affected by budget cycles, but they do not appear to be spatially correlated.

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Thunström, Linda. "Welfare effects of nudges: The emotional tax of calorie menu labeling." Judgment and Decision Making 14, no. 1 (January 2019): 11–25. http://dx.doi.org/10.1017/s1930297500002874.

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AbstractTraditionally, information has been assumed to never harm consumers, a notion recently challenged. Salience nudges have been argued to evoke negative emotions, therefore acting as “emotional taxes”. I design a hypothetical restaurant meal experiment to analyze the emotional and short-term consumer welfare impact of a calorie salience nudge (calorie menu labeling) – a policy implemented nationwide in the U.S. in 2018. I find that a calorie salience nudge may act as an emotional tax, but only for some – there is considerable heterogeneity in the emotional response to the nudge. In particular, the nudge emotionally taxes people with low eating self-control, while it emotionally subsidizes those with higher levels of eating self-control. It therefore emotionally taxes the “right” people. However, people with lower levels of self-control may experience fewer benefits from the nudge – the nudge causes them to adjust their high calorie meal consumption by less than do those with higher self-control. It is therefore unsurprising that consumers with lower self-control attach a lower (a negative) value to the calorie salience nudge. Overall, the calorie salience nudge positively affects consumer welfare, although heterogeneity over consumers is substantial – the consumer value ranges from positive to negative. I find no distributional effects over income from the calorie salience nudge.

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Donnelly, Grant E., Paige M. Guge, Ryan T. Howell, and Leslie K. John. "A Salient Sugar Tax Decreases Sugary-Drink Buying." Psychological Science 32, no. 11 (October 29, 2021): 1830–41. http://dx.doi.org/10.1177/09567976211017022.

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Many governments have introduced sugary-drink excise taxes to reduce purchasing and consumption of such drinks; however, they do not typically stipulate how such taxes should be communicated at the point of purchase. Historical, field, and experimental data consisting of more than 225,000 purchase decisions indicated that introducing a $0.01-per-ounce sugar-sweetened beverage (SSB) tax—without making it salient on price tags—had no significant effect on purchasing (−1.26%, p = .28). However, when the phrase “includes sugary drink tax” was added to tax-inclusive price tags, SSB purchasing was lower than (a) in the pretax period (−9.78%, p < .001), (b) in a posttax period when drinks did not bear price tags (−5.04%, p < .001), and (c) in a posttax period when drinks bore tax-inclusive price tags that did not mention the tax (−3.83%, p = .002). Making the tax’s beneficiary (student programs) salient on price tags had no added effect. Two follow-up studies suggested that tax salience was effective partly because consumers overestimated the tax amount, leading to reduced purchase intentions.

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Brink, William Douglas, and Richard A. White. "The Effects of a Shared Interest and Regret Salience on Tax Evasion." Journal of the American Taxation Association 37, no. 2 (June 1, 2015): 109–35. http://dx.doi.org/10.2308/atax-51196.

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ABSTRACTThis study examines whether sharing the potential tax savings and the risk of penalties associated with tax evasion with another individual affects a decision maker's willingness to evade taxes. This study also explores whether increasing the salience of potential regret from an adverse audit decreases tax evasion behavior. Using a 2 × 2 experimental design with experienced taxpayers as participants, this study finds that participants are less willing to evade taxes when they share the potential tax savings and risk of penalties with another taxpayer compared to when the reporting decision affects solely the decision maker. Supplemental analysis shows that participants feel that tax evasion is more unethical when a shared interest is present. In addition, this study demonstrates that increasing regret salience from an adverse audit decreases participants' willingness to evade taxes. This study contributes to multiple literature streams, including taxpayer compliance, ethical decision making, and decision making under risk.

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Brunner, Eric J., Mark D. Robbins, and Bill Simonsen. "Information, Tax Salience, and Support for School Bond Referenda." Public Budgeting & Finance 38, no. 4 (July 10, 2018): 52–73. http://dx.doi.org/10.1111/pbaf.12206.

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Hartmann, Patrick, Aitor Marcos, and Jose M. Barrutia. "Carbon tax salience counteracts price effects through moral licensing." Global Environmental Change 78 (January 2023): 102635. http://dx.doi.org/10.1016/j.gloenvcha.2023.102635.

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Nguyen-Hoang, Phuong, and John Yinger. "How Salience and Framing Alter the Behavioral Impacts of Property Tax Relief." Public Finance and Management 20, no. 2 (June 2021): 112–49. http://dx.doi.org/10.1177/152397212102000201.

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New York State's School Tax Relief Program, STAR, provides state-funded exemptions from school property taxes. From 2006–07 to 2008–09, these exemptions were supplemented with rebate checks. This paper asks whether these two algebraically equivalent but administratively distinct policies led to different behavioral responses. We estimate STAR's impact on the price elasticity of demand for school quality. This elasticity is larger when the tax relief is most salient and when it is framed as a property tax reduction instead of as unlabeled income.

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Goldin, Jacob, and Tatiana Homonoff. "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity." American Economic Journal: Economic Policy 5, no. 1 (February 1, 2013): 302–36. http://dx.doi.org/10.1257/pol.5.1.302.

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Recent evidence suggests consumers pay less attention to commodity taxes levied at the register than to taxes included in a good's posted price. If this attention gap is larger for high-income consumers than for low-income consumers, policymakers can manipulate a tax's regressivity by altering the fraction of the tax imposed at the register. We investigate income differences in attentiveness to cigarette taxes, exploiting state and time variation in cigarette excise and sales tax rates. Whereas all consumers respond to taxes that appear in cigarettes' posted price, our results suggest that only low-income consumers respond to taxes levied at the register. (JEL D12, H22, H25, H71, L66)

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Edgerton, Jesse. "Investment, Accounting, and the Salience of the Corporate Income Tax." Finance and Economics Discussion Series 2011, no. 20 (March 2011): 1–40. http://dx.doi.org/10.17016/feds.2011.20.

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Hayashi, Andrew T., Brent K. Nakamura, and David Gamage. "Experimental Evidence of Tax Salience and the Labor–Leisure Decision." Public Finance Review 41, no. 2 (November 19, 2012): 203–26. http://dx.doi.org/10.1177/1091142112460726.

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Dunbar, Kirsty M., Monte Wynder, and Peter Baxter. "The Effect of the Carbon Tax and the Emission Reduction Fund on Government Salience." Australasian Business, Accounting and Finance Journal 17, no. 3 (2023): 81–105. http://dx.doi.org/10.14453/aabfj.v17i3.06.

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Many developed countries have committed to targets to reduce their carbon emissions under international agreements. However, a recent 2021 study found that only one country, The Gambia, is on track to meeting its Paris targets. A key mechanism for achieving these national targets is the government. Therefore, the failure of most countries to meet their targets highlights the importance of evaluating the major policy alternatives. Australia instituted a carbon pricing scheme in 2012 that was repealed in 2014 and subsequently replaced with an emissions reduction fund in 2015. This provides a unique opportunity to study the effects of these two major alternative government policies on government salience. This study applies stakeholder theory and finds that the power and urgency of both policies was weakened by uncertainty, an often-neglected factor affecting stakeholder salience. Furthermore, we note that an evaluation of government salience must also consider firm and industry differences and the effect of positively versus negatively framed interventions.

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Bracco, Emanuele, Francesco Porcelli, and Michela Redoano. "Political competition, tax salience and accountability. Theory and evidence from Italy." European Journal of Political Economy 58 (June 2019): 138–63. http://dx.doi.org/10.1016/j.ejpoleco.2018.11.001.

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Hoopes, Jeffrey L., Daniel H. Reck, and Joel Slemrod. "Taxpayer Search for Information: Implications for Rational Attention." American Economic Journal: Economic Policy 7, no. 3 (August 1, 2015): 177–208. http://dx.doi.org/10.1257/pol.20140050.

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We examine data on capital-gains-tax-related information search to determine when and how taxpayers acquire information. We find seasonal increases in information search around tax deadlines, suggesting that taxpayers seek information to comply with tax law. Positive correlations between stock market activity and search as well as year-end spikes in information search on capital losses when the market performs poorly suggest that taxpayers seek information for tax planning purposes. Policy changes and news events cause information search. These data suggest that taxpayers are not always fully informed, but that rational attention and exogenous shocks to tax salience drive taxpayer information search. (JEL D12, D83, H24, H31, K34)

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Fochmann, Martin, and Joachim Weimann. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment." FinanzArchiv 69, no. 4 (2013): 511. http://dx.doi.org/10.1628/001522113x675692.

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Bradley, Sebastien, and Naomi E. Feldman. "Hidden Baggage: Behavioral Responses to Changes in Airline Ticket Tax Disclosure." American Economic Journal: Economic Policy 12, no. 4 (November 1, 2020): 58–87. http://dx.doi.org/10.1257/pol.20190200.

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We examine the impact of a January 2012 enforcement action by the US Department of Transportation that required US air carriers and online travel agents to modify their web interfaces to incorporate all ticket taxes in up-front, advertised fares. We show that the more prominent display of tax-inclusive prices is associated with significant reductions in consumer tax incidence, demand, and ticket revenues along more heavily taxed itineraries. In particular, the fraction of unit taxes that airlines passed onto consumers fell by roughly 75 cents for every dollar of tax. These results present evidence of consumer inattention in a novel institutional setting featuring quasi-experimental variation in tax salience, economically significant tax amounts, and endogenous price responses. (JEL D91, H22, H25, H31, L84, L93)

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Hageman, Amy M. "The Effects of a Shared Interest and Regret Salience on Tax Evasion." Journal of the American Taxation Association 37, no. 2 (December 1, 2015): 137–40. http://dx.doi.org/10.2308/atax-10478.

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Zheng, Hualu, Lu Huang, and William Ross. "Reducing Obesity by Taxing Soft Drinks: Tax Salience and Firms’ Strategic Responses." Journal of Public Policy & Marketing 38, no. 3 (May 14, 2019): 297–315. http://dx.doi.org/10.1177/0743915619845424.

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Taubinsky, Dmitry, and Alex Rees-Jones. "Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment." Review of Economic Studies 85, no. 4 (November 27, 2017): 2462–96. http://dx.doi.org/10.1093/restud/rdx069.

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Kreiner, Claus Thustrup, Søren Leth-Petersen, and Peer Ebbesen Skov. "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records." American Economic Journal: Economic Policy 8, no. 3 (August 1, 2016): 233–57. http://dx.doi.org/10.1257/pol.20140233.

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This paper uses monthly payroll records for all Danish employees to identify widespread intertemporal shifting of labor income in response to a tax reform that significantly reduced the marginal tax rates for one-fourth of all employees. When ignoring shifting, the estimate of the overall elasticity of taxable income equals 0.1, and the elasticity is increasing with earnings. When removing the shifting component, the elasticity is close to zero at all earnings levels. The evidence also indicates that tax salience, liquidity constraints and firm willingness to cooperate in shifting are important factors in explaining shifting behavior. (JEL H24, H31, J22, J31)

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Dallyn, Sam. "An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network." Accounting Forum 41, no. 4 (December 2017): 336–52. http://dx.doi.org/10.1016/j.accfor.2016.12.002.

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Chang, Andrew C., Linda R. Cohen, Amihai Glazer, and Urbashee Paul. "Politicians Avoid Tax Increases Around Elections." Finance and Economics Discussion Series 2021, no. 004 (January 29, 2021): 1–53. http://dx.doi.org/10.17016/feds.2021.004.

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We use new annual data on gasoline taxes and corporate income taxes from U.S. states to analyze whether politicians avoid tax increases in election years. These data contain 3 useful attributes: (1) when state politicians enact tax laws, (2) when state politicians implement tax laws on consumers and firms, and (3) the size of tax changes. Using a pre-analysis research plan that includes regressions of tax rate changes and tax enactment years on time-to-gubernatorial election year indicators, we find that elections decrease the probability of politicians enacting increases in taxes and reduce the size of implemented tax changes relative to non-election years. We find some evidence that politicians are most likely to enact tax increases right after an election. These election effects are stronger for gasoline taxes than for corporate income taxes and depend on no other political, demographic, or macroeconomic conditions. Supplemental analysis supports political salience over legislative effort in generating this difference in electoral effects.

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Massoc, Elsa. "Taxing stock transfers in the first golden age of financial capitalism: political salience and the limits on the power of finance." Socio-Economic Review 17, no. 3 (October 30, 2017): 503–22. http://dx.doi.org/10.1093/ser/mwx039.

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Abstract The current debate about taxing financial transactions is often presented as a brand new one. It is not. At the turn of the 19th century, a similar tax was debated in France and the US Financial actors fought the tax mightily. Those actors were very powerful. Yet, they lost. A tax on stock transfers (STT) was established. Why? Through a comparative analysis of France and the State of New York, this article argues that the tax was adopted because politicians interested in capitalizing on public discontent endeavored to publicize and frame the STT in simple and antagonizing terms. Strong but heterogeneous public hostility against finance got focused on the explicitly politicized issue of the tax. Political salience disrupted the logics of ‘quiet politics’ and momentarily undermined the privileged position of finance. Despite intense lobbying and threats to relocate from financiers, elected officials chose to vote for the STT.

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Waseem, Mazhar. "Does Cutting the Tax Rate to Zero Induce Behavior Different from Other Tax Cuts? Evidence from Pakistan." Review of Economics and Statistics 102, no. 3 (June 2020): 426–41. http://dx.doi.org/10.1162/rest_a_00832.

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Using a series of Pakistani tax reforms and administrative records, I document that taxable income responses induced by to-zero tax cuts are orders of magnitude larger than ones induced by similar-sized other cuts. This finding is remarkably robust to alternative specifications and holds for both the self-employed and wage earners. I explore salience, selective enforcement, and discontinuous evasion costs as explanations of the observed behavior. I find that the data favor the last explanation. The difference between the two sets of responses is primarily driven by a large, discrete tax evasion response, which is included in the former but not in the latter behavior. I estimate the difference as a lower bound on tax evasion, showing that at least 70% of the income of low- and middle-income self-employed and 1% of low-income wage earners goes unreported.

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Hickey, Ross, Bradley Minaker, and A. Abigail Payne. "The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits." National Tax Journal 72, no. 1 (March 1, 2019): 79–110. http://dx.doi.org/10.17310/ntj.2019.1.03.

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Kastner, Lisa. "Business lobbying under salience – financial industry mobilization against the European financial transaction tax." Journal of European Public Policy 25, no. 11 (August 9, 2017): 1648–66. http://dx.doi.org/10.1080/13501763.2017.1330357.

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Fochmann, Martin, and Nadja Wolf. "Framing and salience effects in tax evasion decisions – An experiment on underreporting and overdeducting." Journal of Economic Psychology 72 (June 2019): 260–77. http://dx.doi.org/10.1016/j.joep.2019.03.005.

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Azmat, Ghazala. "Incidence, salience, and spillovers: The direct and indirect effects of tax credits on wages." Quantitative Economics 10, no. 1 (2019): 239–73. http://dx.doi.org/10.3982/qe319.

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Miller, Benjamin M., and Kevin J. Mumford. "The Salience of Complex Tax Changes: Evidence from the Child and Dependent Care Credit Expansion." National Tax Journal 68, no. 3 (September 2015): 477–510. http://dx.doi.org/10.17310/ntj.2015.3.01.

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MORGAN, MARC, and PEDRO CARVALHO JUNIOR. "Taxing wealth: general principles, international perspectives and lessons for Brazil." Brazilian Journal of Political Economy 41, no. 1 (March 2021): 44–64. http://dx.doi.org/10.1590/0101-31572021-3131.

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ABSTRACT The international debate on wealth taxation has been subject to renewed interest amid new proposals coming out of the US electoral cycle and the salience of wealth inequality. This article reviews the case for taxing wealth and its transfer across generations (wealth and inheritance taxes), analyzing their design from an international comparative perspective, and extracting lessons for Brazil. The long-debated “Tax on Large Fortunes” has never been implemented and the state-level “Tax on Inheritances” has been watered down over time. We propose a framework for the progressive implementation and reform of both taxes in the country. We argue, given the historical record and current research, that they are technically and administratively feasible propositions, notwithstanding important political economy considerations.

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Singh, Akira, and Raisuyah Bhagwan. "INSIGHTS INTO GREEN TAX AMONGST SMALL MEDIUM ENTERPRISE OWNERS IN SOUTH AFRICA: A QUALITATIVE STUDY." Journal of Law and Sustainable Development 12, no. 4 (April 22, 2024): e1305. http://dx.doi.org/10.55908/sdgs.v12i4.1305.

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Objective: This study sought to explore how the owners of small medium enterprises in South Africa, understood green tax and the factors influencing tax compliance. Methods: Using a qualitative research design, data was obtained from a sample of 12 owners of small medium enterprises, who voluntarily consented to participate in the study. Data was collected using semi-structured interviews, using a virtual platform due to COVID-19 regulations. Thematic analysis was used to analyse the data. Results: Five broad themes emerged from this inquiry which revolved on how business owners understand green tax, factors affecting green tax compliance and the strategies to ensure green tax compliance amongst small medium enterprises. Conclusion: The study found that participants were in favour of green taxes which reflected a commitment to environmental protection. However, concerns regarding how the government utilised green taxes to ensure environmental protection emerged and consumers were found to be reluctant to pay higher premiums for green products, which affected overall tax compliance. Research implications: Greater education regarding the salience and value of green taxes amongst the owners of small medium enterprises is important. More research related to how to ensure green tax compliance and the role small medium enterprises play in green tax compliance will strengthen compliance and enable environmental sustainability. Originality/value: The study contributes to understanding the reasons behind a lack of compliance with regards to green taxes amongst small medium enterprises.

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Goldin, Jacob, and Daniel Reck. "Rationalizations and Mistakes: Optimal Policy with Normative Ambiguity." AEA Papers and Proceedings 108 (May 1, 2018): 98–102. http://dx.doi.org/10.1257/pandp.20181042.

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Behavior that appears to violate neoclassical assumptions can often be rationalized by incorporating an optimization cost into decision-makers' utility functions. Depending on the setting, these costs may reflect either an actual welfare loss for the decision-maker who incurs them or a convenient (but welfare irrelevant) modeling device. We consider how the resolution of this normative ambiguity shapes optimal policy in a number of contexts, including default options, inertia in health plan selection, take-up of social programs, programs that encourage moving to a new neighborhood, and tax salience.

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Faulk, Lewis. "Overcoming the Cause of Failure and the Role of Issue Salience: Toward a Comprehensive Theory for Nonprofit Activity and Competition in a Three-Sector Economy." Nonprofit Policy Forum 5, no. 2 (October 1, 2014): 335–65. http://dx.doi.org/10.1515/npf-2014-0004.

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AbstractThis paper extends the theoretical framework of nonprofit activity in three-sector economies. Perspectives from existing theories on nonprofit organizations and the agenda setting literature are simultaneously considered. The nonprofit form provides one solution to the causes of market failure that are inherent to the different classes of goods discussed by previous theory. However, issue salience can lead to public policies that correct market failures. Such policies can lead to greater competition for tax-supported funding and to for-profit entry. This combined framework allows for the integration of the various theories on the existence of nonprofit organizations under one theoretical lens. It also yields a framework to empirically analyze industry dynamics and inter-organizational competition specifically within nonprofit and mixed-sector markets. The temporal variation and relative strength of issue salience in various mission areas in which nonprofits participate are particularly considered. This theoretical perspective leads to several important implications for industrial structure, nonprofit competition for resources and market share, public policy, advocacy, contracting, and public–private partnerships as the issues nonprofits address evolve over time.

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Norrlof, Carla, and William C. Wohlforth. "Is US grand strategy self-defeating? Deep engagement, military spending and sovereign debt." Conflict Management and Peace Science 36, no. 3 (November 2, 2016): 227–47. http://dx.doi.org/10.1177/0738894216674953.

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Questions regarding the economic consequences of US grand strategy have gained new salience. This article provides an empirical test of the relationship between US military expenditures and public debt and clarifies the real constraints the US faces issuing debt. Neither results from the statistical analysis nor the economic theory of sovereign debt support the retrenchment position regarding the impact of military spending on public debt (1973–2015). Tax cuts are the most significant determinant of debt not military spending, social benefits or interest payments. Evaluating new hypotheses about alternative mechanisms through which military spending may damage the economy remains a priority.

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Allcott, Hunt, Benjamin Lockwood, and Dmitry Taubinsky. "Ramsey Strikes Back: Optimal Commodity Taxes and Redistribution in the Presence of Salience Effects." AEA Papers and Proceedings 108 (May 1, 2018): 88–92. http://dx.doi.org/10.1257/pandp.20181040.

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An influential result in modern optimal tax theory, the Atkinson and Stiglitz (1976) theorem, holds that for a broad class of utility functions, all redistribution should be carried out through labor income taxation, rather than differential taxes on commodities or capital. An important requirement for that result is that commodity taxes are known and fully salient when consumers make income-determining choices. This paper allows for the possibility consumers may be inattentive to (or unaware of) some commodity taxes when making choices about income. We show that commodity taxes are useful for redistribution in this setting. In fact, the optimal commodity taxes essentially follow the classic “many person Ramsey rule” (Diamond 1975), scaled by the degree of inattention. As a result, to the extent that commodity taxes are not (fully) salient, goods should be taxed when they are less elastically consumed, and when they are consumed primarily by richer consumers. We extend this result to the setting of corrective taxes, and show how non-salient corrective taxes should be adjusted for distributional reasons.

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Simon, Montfort. "Key predictors for climate policy support and political mobilization: The role of beliefs and preferences." PLOS Climate 2, no. 8 (August 2, 2023): e0000145. http://dx.doi.org/10.1371/journal.pclm.0000145.

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Public support and political mobilization are two crucial factors for the adoption of ambitious climate policies in line with the international greenhouse gas reduction targets of the Paris Agreement. Despite their compound importance, they are mainly studied separately. Using a random forest machine-learning model, this article investigates the relative predictive power of key established explanations for public support and mobilization for climate policies. Predictive models may shape future research priorities and contribute to theoretical advancement by showing which predictors are the most and least important. The analysis is based on a pre-election conjoint survey experiment on the Swiss CO2 Act in 2021. Results indicate that beliefs (such as the perceived effectiveness of policies) and policy design preferences (such as for subsidies or tax-related policies) are the most important predictors while other established explanations, such as socio-demographics, issue salience (the relative importance of issues) or political variables (such as the party affiliation) have relatively weak predictive power. Thus, beliefs are an essential factor to consider in addition to explanations that emphasize issue salience and preferences driven by voters’ cost-benefit considerations.

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Bhargava, Saurabh, and Dayanand Manoli. "Psychological Frictions and the Incomplete Take-Up of Social Benefits: Evidence from an IRS Field Experiment." American Economic Review 105, no. 11 (November 1, 2015): 3489–529. http://dx.doi.org/10.1257/aer.20121493.

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We address the role of “psychological frictions” in the incomplete take-up of EITC benefits with an IRS field experiment. We specifically assess the influence of program confusion, informational complexity, and stigma by evaluating response to experimental mailings distributed to 35,050 tax filers who failed to claim $26 million despite an initial notice. While the mere receipt of the mailing, simplification, and the heightened salience of benefits led to substantial additional claiming, attempts to reduce perceived costs of stigma, application, and audits did not. The study, and accompanying surveys, suggests that low program awareness/understanding and informational complexity contribute to the puzzle of low take-up. (JEL C93, D03, H24, M38)

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Yang, Wuwei. "The Endowment Effect: A Behavioural Economic Perspective on Land Use Policy, Environmental Protection and Taxation." Highlights in Business, Economics and Management 21 (December 12, 2023): 62–68. http://dx.doi.org/10.54097/hbem.v21i.13605.

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This essay explores the implications of the endowment effect in various fields including housing markets, environmental policies, and taxation. This essay clarifies the definition and importance of the endowment effect and inspected related literature on the topic of the endowment effect and the fields of application. In the housing markets, this phenomenon is examined from the perspective of the Chinese rural villager displacement programme. In this situation, the endowment effect is influenced significantly by attachment rooted in emotion, ownership of the property, and the replaceability of houses. In environmental policies, the endowment effect is found to result in disparate assessments of favourable outcomes and adverse consequences in the environment. This introduces the concept of the endowment factor as a tool for policymakers. In the realm of taxation, the endowment effect is discussed in relation to tax salience, influencing public perceptions and responses to tax policy changes. Mitigation strategies for the endowment effect such as vocational training, fair compensation, the use of agents, and providing accessible information are also discussed.

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Kanthak, Leon, and Dennis C. Spies. "Public support for European Union economic policies." European Union Politics 19, no. 1 (November 22, 2017): 97–118. http://dx.doi.org/10.1177/1465116517740638.

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General attitudes of citizens toward the European Union (EU) have frequently been analyzed. However, European integration represents a multifaceted process and citizen attitudes may well depend on the precise nature of policy proposals. In this contribution, we analyze the determinants of specific support for three prominent EU economic policy proposals: the Transatlantic Trade and Investment Partnership, Eurobonds, and a EU financial transaction tax. Drawing on Eurobarometer data, we find that four standard explanatory factors—ideology, utility, identity, and cues—also affect support for these policies. However, they do so in systematically different ways, depending on whether the policies primarily represent positive or negative integration and market-making or market-correcting, on how they affect national sovereignty, and on how they are affected by complexity and salience.

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Deaconu, Adela, and Dan Dacian Cuzdriorean. "On the tax-accounting linkage in the European emerging context." Journal of Accounting in Emerging Economies 6, no. 3 (August 8, 2016): 206–31. http://dx.doi.org/10.1108/jaee-10-2013-0051.

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Purpose – The purpose of this paper is to investigate stakeholders’ salience on accounting and in particular to assess the magnitude of state influence in Romania, an emerging context. Design/methodology/approach – This research integrates stakeholders’ theory and an empirical approach based on a survey administrated to professional accountants as preparers of accounts on the financial reporting market. Findings – The findings confirm the hypothesis of Mitchell et al. (1997) that the importance of stakeholders is high if attributes like power, legitimacy and claims urgency are perceived as current. In the Romanian emergent context, for the period 1991-2010, a relatively strong tax-accounting linkage is still identified according to Lamb et al.’s (1998) hierarchy. However, as compared to the absolute dominance observed for the early post-communist stage, the state holds the second position in terms of values of stakeholder attributes, after the shareholders. Practical implications – An increased influence of the accounting bodies, academics and business representatives, who should communicate effectively and constructively with the public structures with respect to enforcement of accounting regulations and the type of organizations involved. The higher focus on IFRS in the EU and in Romania and the evolution of Romanian economic and legal structures lead to the reassessment of the usefulness of IFRS, at least in the case of certain types of organizations. This is also due to the fact that the new IASB framework takes into consideration other types of stakeholders than (actual) shareholders along with the providers of finance from the entity and stewardship perspective. Originality/value – This paper argues that one of the factors of state influence in accounting is the tax-accounting linkage who is still occurs in this context in present. Also, refers to another factor that caused the watering down of the state’ position, namely, the growing impact of IFRS on Romanian financial reporting.

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Mangoting, Yenni, Patricia Louisa, and Vanessa Audrey Yonatan. "The Urgency Of Carbon Accounting Based on Willingness to Pay Carbon Tax." Jurnal ASET (Akuntansi Riset) 15, no. 1 (June 29, 2023): 119–34. http://dx.doi.org/10.17509/jaset.v15i1.52448.

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Main Purpose - The research aims to understand human behavior that plays an important role in reducing CO2 emissions through the concept of WTP which is based on psychological factors, that cover self-esteem, mortality salience, and health consciousness along with demographic factors including income level, knowledge, education, and gender. Method - This study used a survey method, where data was collected through questionnaires that were distributed online to respondents with ages over 17 years. This study collected 150 respondents and data were analyzed using PLS-SEM.Main Findings - The results of the study show that the urgency to legitimize carbon taxes is seen as important by respondents. The average additional burden that respondents are willing to pay is Rp.25.000,- per month. Besides that, all psychological and demographic factors are proven can influence respondents' willingness to pay carbon taxes except for the relationship between income-WTP and self-esteem-health consciousness-WTP.Theory and Practical Implications - The results of this analysis provide insight into the strong will of individuals that can encourage individuals to pay for losses due to carbon emissions based on TMT which will help the regulator to legitimize the implementation of carbon accounting followed by formulating the carbon tax regulations comprehensively as part of global climate governance. Moreover, regulators can focus on the principles of improving the quality of human life rather than just technical issues.Novelty - This research helps to understand the WTP taxes associated with a psychological perspective within the TMT framework.

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Yang, Dali L., and Houkai Wei. "Rural Enterprise Development and Regional Policy in China." Asian Perspective 20, no. 1 (March 1996): 71–94. http://dx.doi.org/10.1353/apr.1996.a921159.

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Abstract: An issue of growing salience in Chinese politics is the widening income disparities between the more prosperous coastal region and the interior regions. This article provides a preliminary assessment of a government initiative to promote interior development through rural enterprises. It first discusses the factors that led central leaders to consider disparities in regional rural enterprise development as the crux of rising regional inequalities and thus the rationale for a regional policy centered on rural enterprises. Next, the key policy components, including credit availability, tax incentives, and an effort to induce interregional cooperation, are presented. Local government responses are described and analyzed, as is the East-West Rural Enterprise Cooperation Project. The conclusion is that while the rural enterprise initiative has been a worthwhile effort, it will probably have only limited impact on the reduction of regional disparities.

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Journal articles on the topic 'Tax Salience'

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