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Fiscalité et offre de travail : une étude expérimentale

Author

Listed:
  • Louis Lévy-Garboua

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, CIRANO - Centre interuniversitaire de recherche en analyse des organisations [Montréal, Canada] = Center for Interuniversity Research and Analysis on Organizations [Montréal, Canada])

  • David Masclet

    (CIRANO - Centre interuniversitaire de recherche en analyse des organisations [Montréal, Canada] = Center for Interuniversity Research and Analysis on Organizations [Montréal, Canada], CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Claude Montmarquette

    (CIRANO - Centre interuniversitaire de recherche en analyse des organisations [Montréal, Canada] = Center for Interuniversity Research and Analysis on Organizations [Montréal, Canada])

Abstract

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.

Suggested Citation

  • Louis Lévy-Garboua & David Masclet & Claude Montmarquette, 2006. "Fiscalité et offre de travail : une étude expérimentale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00144847, HAL.
    • Handle: RePEc:hal:cesptp:halshs-00144847
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    2. 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.

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    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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