Econ Papers Daily / 期刊论文
劳动供给对税收的非对称反应
Asymmetric labor supply responses to taxation
摘要
Are the effects of tax aversion on labor supply symmetric? In a real-effort online experiment, participants are exposed to manipulated wages and taxes after first experiencing the same reference wage. We find no significant differences in their productivity; however, we find asymmetries in fairness perceptions of the treatments. When net wages are decreasing, we find that tax increases are viewed as significantly more unfair than equivalent wage decreases. When net wages are increasing, we find that tax decreases are viewed as more fair than equivalent wage increases, though we do not find statistically significant differences in effect sizes and the gap in fairness perceptions is smaller compared to when net wages are decreasing. Connecting our labor supply results to our results on fairness perceptions, we find no evidence of working behavior significantly varying with these asymmetric fairness perceptions.
中文摘要
税收厌恶对劳动供给的影响是否对称？在一项真实努力在线实验中，参与者在首先经历相同的参考工资后，面对被操纵的工资和税收。我们发现其生产率无显著差异；然而，我们发现各处理在公平感知上存在不对称性。当净工资下降时，我们发现税收增加被视为比等量工资减少显著更不公平。当净工资上升时，我们发现税收减少被视为比等量工资增加更公平，尽管我们未发现效应量在统计上显著差异，且与净工资下降时相比，公平感知的差距更小。将我们的劳动供给结果与公平感知结果相联系，我们未发现证据表明工作行为会随这些不对称的公平感知而显著变化。