دانلود مقاله ISI انگلیسی شماره 47753
ترجمه فارسی عنوان مقاله

شواهد تجربی در مورد رابطه بین فرصت های فرار مالیاتی و عرضه نیروی کار

عنوان انگلیسی
Experimental evidence on the relationship between tax evasion opportunities and labor supply
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
47753 2014 23 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : European Economic Review, Volume 68, May 2014, Pages 48–70

ترجمه کلمات کلیدی
فرار مالیاتی - تامین نیروی کار - درآمد مشمول مالیات - آزمایش آزمایشگاه - مالیات
کلمات کلیدی انگلیسی
H21; H24; H26; J22Tax evasion; Labor supply; Taxable income; Lab experiment; Taxes
پیش نمایش مقاله
پیش نمایش مقاله  شواهد تجربی در مورد رابطه بین فرصت های فرار مالیاتی و عرضه نیروی کار

چکیده انگلیسی

Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which access to evasion affects labor supply responses and then set up a laboratory experiment (N=205) in which all participants undertake a real-effort task over several rounds. Subjects face a tax rate that varies across rounds and are required to pay taxes on earned income. The treatment group is given the opportunity to underreport income, while the control group is not. We find evidence that participants in the treatment group respond differently to changes in the net-of-tax rate than participants in the control group. The effect is more prevalent when tax rates fall. Additionally, the direction of the treatment effect is dependent on the evolution of tax rates across rounds.