My Dissertation Board
My Dissertation
'Tax Salience and Tax Policy'
Middle Tennessee State University Economics Ph.D. Field Paper (Summer of 2022)
Political Economic Research Institute (PERI) Ph.D. Summer Fellowship (Summer 2022)
Abstract:
This paper surveys tax salience's role in the equilibrium of public funds collected by the state. I find a tax base elasticity decrease for states equal to 0.0506 percent after adopting an income tax compared to states who don't adopt an income tax in a difference-in-difference model. Because of the high noticeability of an income tax compared to other forms of taxes used by states, states without an income tax can collect more revenue from the public than states with an income tax. This survey measures the power of tax salience in tax policy design at the state level and the ability politicians possess on public welfare in the form of tax salience.
Middle Tennessee State University Economics Ph.D. Field Paper (Summer of 2022)
Political Economic Research Institute (PERI) Ph.D. Summer Fellowship (Summer 2022)
Abstract:
This paper surveys tax salience's role in the equilibrium of public funds collected by the state. I find a tax base elasticity decrease for states equal to 0.0506 percent after adopting an income tax compared to states who don't adopt an income tax in a difference-in-difference model. Because of the high noticeability of an income tax compared to other forms of taxes used by states, states without an income tax can collect more revenue from the public than states with an income tax. This survey measures the power of tax salience in tax policy design at the state level and the ability politicians possess on public welfare in the form of tax salience.
