Experimental Approach to the Effect of Taxation on the Labor Supply: A Comparative Study of Tax Systems (notice n° 699314)
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| fixed length control field | 01875cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121212821.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Masclet, David |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Experimental Approach to the Effect of Taxation on the Labor Supply: A Comparative Study of Tax Systems |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2008.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 92 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | While taxation is essential to ensure the proper functioning of theState, it can pose threats to economic performance and to some extent discourage individuals from supplying labor. This article examines whether different tax systems have an identical incidence on labor supply and tax revenues. For instance, does a progressive system discourage labor supply more than a proportional system? Which tax system allows the State to play its redistributive role most effectively? To address these questions, we have chosen three experimental tests. In the first, participants have haveto make a real effort under a proportional tax system. In the second test, we apply a progressive system. In the third test, participants are subjected to several tax systems in succession. The latter test enables us to measure the incidence of system change on individual decisions. Our experimental results show unambiguously that a progressive system has a greater disincentive effect on labor supply than a proportional system. Another interesting result of our study is that individuals are influenced not only by their present tax system but also by their earlier tax experience. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | labor supply and tax revenues |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax systems |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | experimental study |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Montmarquette, Claude |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Economie & prévision | o 182 | 1 | 2008-08-05 | p. 47-59 | 0249-4744 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-economie-et-prevision-1-2008-1-page-47?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-economie-et-prevision-1-2008-1-page-47?lang=en&redirect-ssocas=7080</a> |
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