Income Tax Perception and Labour Supply in a Sample of Industry Workers

Bruno Bises

Public Finance = Finances publiques, 1990, vol. 45, issue 1, 3-17

Abstract: Two streams of economic analysis are linked together: the tax-labor supply and the true tax-perceived tax relations. Data from interviews to a sample of workers show that only 23 percent of the respondents claim that the income tax affected their overtime behavior (16 percent once the unreliable claims are excluded), with the incentive effect slightly prevailing. There comes out a significant relation between the respondents' claims that the tax induced them to work more overtime and the particularly high (and largely overestimated) average tax rate they believe to bear. The tax information appears generally poor and sticky.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:pfi:pubfin:v:45:y:1990:i:1:p:3-17

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