Work performance and tax compliance in flat and progressive tax systems
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DOI: 10.1016/j.joep.2016.08.002
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- Dezső, Linda & Alm, James & Kirchler, Erich, 2022. "Inequitable wages and tax evasion," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 96(C).
- Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake, 2022.
"Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(3), pages 362-377.
- Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake, 2020. "Labor supply reaction to wage cuts and tax increases: A real-effort experiment," ISER Discussion Paper 1100, Institute of Social and Economic Research, Osaka University.
- Grundmann, Susanna & Graf Lambsdorff, Johann, 2017. "How income and tax rates provoke cheating – An experimental investigation of tax morale," Journal of Economic Psychology, Elsevier, vol. 63(C), pages 27-42.
- Grundmann, Susanna, 2020. "Do just deserts and competition shape patterns of cheating?," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe V-79-20, University of Passau, Faculty of Business and Economics.
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More about this item
Keywords
Flat tax system; Progressive tax system; Tax compliance; Work performance; Fairness; Efficiency;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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