Tax salience is a relatively new field of economic research, which emphasises that the way in which taxes are displayed can affect how they influence the economy. In particular, it emphasises that people are more likely to change their behaviour in response to highly visible and highly salient taxes. As tax salience implies that people respond to factors other than net tax liability, such as the way that taxes are displayed and the tax payment mechanism, it can be seen as an application of behavioural economics to the field of taxation.