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Fiscalité et offre de travail : une étude expérimentale

Author

Listed:
  • Claude Montmarquette
  • David Masclet
  • Louis Lévy-Garboua

Abstract

[fre] Dans cet article, nous étudions expérimentalement dans quelle mesure l’offre de travail des individus est influencée par les taux de taxation. Lors de l’expérience, un participant, choisi au hasard, doit déterminer son offre de travail en sachant qu’une partie de son revenu sera prélevée au bénéfice d’un autre participant. Nous avons réalisé quatre traitements selon le volume de travail (élevé ou bas) et selon que le taux de taxation est déterminé par l’ordinateur ou par le bénéficiaire des prélèvements. Les résultats expérimentaux montrent que des taxes élevées incitent les individus à réduire leur offre de travail. Cet effet est particulièrement important lorsque le volume de travail est élevé et que le taux est déterminé par le bénéficiaire des taxes. [eng] The authors use experimental economics to examine how people adjust their labor supply in response to changes in tax rates. In this experiment, one participant randomly chosen is required to adjust his or her labor supply and is taxed to the benefit of another participant. We ran four different treatments defined by volume of work (high or low) and whether the tax rate is chosen by the other participants or at random by the computer. We observe that the labor supply decreases (or : increases) with a rise (or : decline ) in tax rates. We find a strong disincentive effect of taxation, particularly when the work volume is high and tax rates are set by tax recipients.

Suggested Citation

  • Claude Montmarquette & David Masclet & Louis Lévy-Garboua, 2006. "Fiscalité et offre de travail : une étude expérimentale," Économie et Prévision, Programme National Persée, vol. 175(4), pages 135-145.
  • Handle: RePEc:prs:ecoprv:ecop_0249-4744_2006_num_175_4_7567
    Note: DOI:10.3406/ecop.2006.7567
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    References listed on IDEAS

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    1. Kreps, David M. & Milgrom, Paul & Roberts, John & Wilson, Robert, 1982. "Rational cooperation in the finitely repeated prisoners' dilemma," Journal of Economic Theory, Elsevier, vol. 27(2), pages 245-252, August.
    2. Ernst Fehr & Georg Kirchsteiger & Arno Riedl, 1993. "Does Fairness Prevent Market Clearing? An Experimental Investigation," The Quarterly Journal of Economics, Oxford University Press, vol. 108(2), pages 437-459.
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    5. 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.
    6. 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.
    7. Joel Slemrod, 1996. "High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response," NBER Chapters,in: Empirical Foundations of Household Taxation, pages 169-192 National Bureau of Economic Research, Inc.
    8. 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.
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    Cited by:

    1. Stefania Ottone & Ferruccio Ponzano, 2011. "How people perceive the Welfare State: a real-effort experiment," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 58(2), pages 165-183, June.

    More about this item

    JEL classification:

    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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