The Impact of Including, Adding, and Subtracting a Tax on Demand
通过实验比较含税价、不含税价和退税价对消费者支出的影响，发现不含税价导致支出显著增加，而含税价和退税价效果相似，揭示了消费者对隐藏价格成分的内化与有意忽视。
We test the equivalence of tax-inclusive, tax-exclusive and tax-rebate prices through a series of experiments differing only in their handling of the tax. Subjects receive a cash budget and decide how much to keep and how much to spend on various attractively priced goods. Subjects spend significantly more under tax-exclusive prices whereas total purchases under tax-inclusive and tax-rebate prices are similar. These results persist throughout most of the ten rounds despite feedback and the ability to revise purchases. The asymmetric response to tax liabilities and rebates highlights consumers' ability both to internalize and to willfully ignore hidden price components.