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Fiscalité et offre de travail : une étude expérimentale

Listed author(s):
  • Louis Lévy-Garboua

    ()

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, CIRANO - Centre interuniversitaire de recherche en analyse des organisations - UQAM - Université du Québec à Montréal)

  • David Masclet

    ()

    (CIRANO - Centre interuniversitaire de recherche en analyse des organisations - UQAM - Université du Québec à Montréal , CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - UR1 - Université de Rennes 1 - CNRS - Centre National de la Recherche Scientifique)

  • Claude Montmarquette

    (CIRANO - Centre interuniversitaire de recherche en analyse des organisations - UQAM - Université du Québec à Montréal)

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.

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Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00144847.

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Length:
Date of creation: 2006
Publication status: Published in Economie et Prévision, Minefi - Direction de la prévision, 2006, 4-5 (175-176), pp.135-145
Handle: RePEc:hal:cesptp:halshs-00144847
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00144847
Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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  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. Rabin, Matthew, 1993. "Incorporating Fairness into Game Theory and Economics," American Economic Review, American Economic Association, vol. 83(5), pages 1281-1302, December.
  7. 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.
  8. 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.
  9. 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.
  10. Charness, Gary, 2000. "Responsibility and effort in an experimental labor market," Journal of Economic Behavior & Organization, Elsevier, vol. 42(3), pages 375-384, July.
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