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

Fiscalité et offre de travail : une étude expérimentale

Listed author(s):
  • Claude Montmarquette
  • David Masclet
  • Louis Lévy-Garboua

[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.

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://dx.doi.org/doi:10.3406/ecop.2006.7567
Download Restriction: no

File URL: http://www.persee.fr/doc/ecop_0249-4744_2006_num_175_4_7567
Download Restriction: no

Article provided by Programme National Persée in its journal Économie & prévision.

Volume (Year): 175 (2006)
Issue (Month): 4 ()
Pages: 135-145

as
in new window

Handle: RePEc:prs:ecoprv:ecop_0249-4744_2006_num_175_4_7567
Note: DOI:10.3406/ecop.2006.7567
Contact details of provider: Web page: http://www.persee.fr/collection/ecop

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. 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.
  3. 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.
  4. 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.
  5. Keser, Claudia & van Winden, Frans, 2000. " Conditional Cooperation and Voluntary Contributions to Public Goods," Scandinavian Journal of Economics, Wiley Blackwell, vol. 102(1), pages 23-39, March.
  6. 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.
  7. Charness, Gary, 2000. "Responsibility and effort in an experimental labor market," Journal of Economic Behavior & Organization, Elsevier, vol. 42(3), pages 375-384, July.
  8. Rabin, Matthew, 1993. "Incorporating Fairness into Game Theory and Economics," American Economic Review, American Economic Association, vol. 83(5), pages 1281-1302, December.
  9. 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.
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:prs:ecoprv:ecop_0249-4744_2006_num_175_4_7567. 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: (Equipe PERSEE)

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.