IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • David Masclet
  • Claude Montmarquette

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=ECOP_182_0047
Download Restriction: free

File URL: http://www.cairn.info/revue-economie-et-prevision-2008-1-page-47.htm
Download Restriction: free

Article provided by La Documentation Française in its journal Economie & prévision.

Volume (Year): n° 182 (2008)
Issue (Month): 1 ()
Pages: 47-59

as
in new window

Handle: RePEc:cai:ecoldc:ecop_182_0047
Contact details of provider: Web page: http://www.cairn.info/revue-economie-et-prevision.htm

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

as
in new window


  1. Sutter, Matthias & Weck-Hannemann, Hannelore, 2003. "Taxation and the Veil of Ignorance--A Real Effort Experiment on the Laffer Curve," Public Choice, Springer, vol. 115(1-2), pages 217-240, April.
  2. Sillamaa, M. A., 1999. "How work effort responds to wage taxation: An experimental test of a zero top marginal tax rate," Journal of Public Economics, Elsevier, vol. 73(1), pages 125-134, July.
  3. Sillamaa, M. A., 1999. "How work effort responds to wage taxation: A non-linear versus a linear tax experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 39(2), pages 219-233, June.
  4. Guy Lacroix & Nadia Joubert & Bernard Fortin, 2004. "Offre de travail au noir en présence de la fiscalité et des contrôles fiscaux," Économie et Prévision, Programme National Persée, vol. 164(3), pages 145-163.
  5. Saez, Emmanuel, 2003. "The effect of marginal tax rates on income: a panel study of 'bracket creep'," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1231-1258, May.
  6. Gruber, Jon & Saez, Emmanuel, 2002. "The elasticity of taxable income: evidence and implications," Journal of Public Economics, Elsevier, vol. 84(1), pages 1-32, April.
  7. Joel Slemrod, 2001. "A General Model of the Behavioral Response to Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 119-128, March.
  8. Louis Lévy-Garboua & David Masclet & Claude Montmarquette, 2005. "A micro-foundation for the Laffer curve in a real effort experiment," Cahiers de la Maison des Sciences Economiques bla05071, Université Panthéon-Sorbonne (Paris 1).
  9. Seade, J. K., 1977. "On the shape of optimal tax schedules," Journal of Public Economics, Elsevier, vol. 7(2), pages 203-235, April.
  10. Efraim Sadka, 1976. "On Income Distribution, Incentive Effects and Optimal Income Taxation," Review of Economic Studies, Oxford University Press, vol. 43(2), pages 261-267.
  11. Sillamaa, M. A., 1999. "Taxpayer behavior in response to taxation: comment and new experimental evidence," Journal of Accounting and Public Policy, Elsevier, vol. 18(2), pages 165-177.
  12. Swenson, Charles W., 1988. "Taxpayer behavior in response to taxation: An experimental analysis," Journal of Accounting and Public Policy, Elsevier, vol. 7(1), pages 1-28.
  13. Bernard Fortin & Gaétan Garneau & Guy Lacroix & Thomas Lemieux & Claude Montmarquette, 1996. "L'économie souterraine au Québec : Mythes et réalités," CIRANO Monographs, CIRANO, number 1996mo-01.
  14. Edmund S. Phelps, 1973. "Taxation of Wage Income for Economic Justice," The Quarterly Journal of Economics, Oxford University Press, vol. 87(3), pages 331-354.
  15. Kahneman, Daniel & Knetsch, Jack L & Thaler, Richard, 1986. "Fairness as a Constraint on Profit Seeking: Entitlements in the Market," American Economic Review, American Economic Association, vol. 76(4), pages 728-741, September.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:cai:ecoldc:ecop_182_0047. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jean-Baptiste de Vathaire)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.