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On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part I -- A Costly Incoherence, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this essay, the first of a series, we explore the theoretical implications of one particular type of fiscal limitation on state legislatures - namely, special rules limiting tax increases. In this first essay we will explore the analytic soundness of these tax increase limitations (TILs). In future essays in this series we will analyze some of the consequences of TILs and in particular how they can be 'evaded.' We will argue over the course of this series of essays that because there is no meaningful content to the term 'tax increase' as it is used in TILs, legislative majorities …
Three Essays On Tax Salience: Market Salience And Political Salience, David Gamage, Darien Shanske
Three Essays On Tax Salience: Market Salience And Political Salience, David Gamage, Darien Shanske
Articles by Maurer Faculty
This Article analyzes the literatures on how individuals understand taxation (i.e., tax salience). We evaluate how taxpayers respond to different presentations of tax prices both in their roles as market participants and as voters. We aim to combat naïve notions about tax salience that currently exert a pernicious influence on tax lawmaking. In particular, we argue that it is normatively desirable for governments to reduce tax salience with respect to market decision making, and that there is nothing objectionable about governments reducing tax salience with respect to political decision making.