The Yale Law Journal

Jacob Goldin


Which Way To Nudge? Uncovering Preferences in the Behavioral Age

Jacob Goldin

Behavioral Law and Economics has created a dilemma for policymakers. On the one hand, research from the field suggests a wide range of unconventional policy instruments (“nudges”) may be used to shape people’s voluntary choices in order to lead them to the option they most pref…


Sales Tax Not Included: Designing Commodity Taxes for Inattentive Consumers

Jacob Goldin

122 Yale L.J. 258 (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 n…