Approche expérimentale de l'incidence de la fiscalité sur l'offre de travail: une étude comparative des systèmes d'imposition

David Masclet () and Claude Montmarquette

Economie & Prévision, 2008, vol. n° 182, issue 1, 47-59

Abstract: 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.

Keywords: tax systems; labor supply and tax revenues; experimental study (search for similar items in EconPapers)
Date: 2008
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Related works:
Journal Article: Approche expérimentale de l'incidence de la fiscalité sur l'offre de travail: une étude comparative des systèmes d'imposition (2008)
Working Paper: Approche expérimentale de l'incidence de la fiscalité sur l'offre de travail: une étude comparative des systèmes d'imposition (2008)
Working Paper: Approche expérimentale de l'incidence de la fiscalité sur l'offre de travail: Une étude comparative des systèmes d'imposition (2007)
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