Jacob Goldin (J.D. 2013, Yale), Sales Tax Not Included: Designing Commodity Taxes
for Inattentive Consumers, 122 Yale L.J. 1109 (2012):

A spate of new research suggests that the salience of a tax dramatically shapes
taxpayer behavior: the more salient a tax—i.e., the more prominent a good’s after-tax price—the
more taxpayers respond. Policymakers make decisions about tax salience, whether they intend to
or not, every time they impose a new tax, yet the normative implications of those decisions
remain poorly understood. This Note derives new guidelines for how policymakers can
manipulate tax salience to promote efficiency. In particular, I show how levying a combination of
high- and low-salience taxes can raise consumer welfare and further other social goals.