... decision making in complex situations. If decision makers lack resources to assess the exact consequences of a complex decision, they seek to employ heuristics, which are simplifying decision strategies. Heuristics alleviate the complexity of a task, reduce its cognitive load ( Tversky and Kahneman 1974...

... heuristic processing (i.e., they are likely to ignore the tax completely) more when the partitioned sales tax is presented as a percentage, and (3) they use math processing more when the partitioned sales tax is presented in currency. The consequences of these differences in cognitive processing are: (4...