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...

This paper considers a narrow but important question that has arisen in the literature on tax salience. Contrary to the predictions of neoclassical economic theory, a number of studies have demonstrated that, in response to certain presentations of tax prices, consumers do not always fully...