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...

The Australian Goods and Services Tax (GST) is a tax levied on the supply of goods and services in Australia. The GST is charged at a rate of 10 per cent of the final price of goods and services. In the fiscal year ended 30 June 2014, the GST raised $51.4 billion. This is about...