This Note contributes to the debate regarding the behavioral effects of the salience of taxes on taxpayers by examining the impact of including the value of sales taxes in the displayed prices of goods. The Note concludes that consumers should make more beneficial decisions regarding consumption when the value of sales taxes is included in or with displayed prices.
Hayes Holderness, Price Include Tax: Protecting Consumers from Tax-Exclusive Pricing, 66 N.Y.U. Ann. Surv. Am. L. 783 (2011).