How work effort responds to wage taxation: An experimental test of a zero top marginal tax rate

• 成果类型: Article
• 署名作者: Sillamaa, MA
• 署名单位: McMaster University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(99)00013-4
• 发表日期: 1999
• 页码: 125-134
• 关键词: optimal taxation and labour supply

摘要

Phelps (1973); Sadka (1976); Seade (1977) presented theorems that showed work effort could increase if the marginal tax rate was zero at the top income. This was tested in a laboratory experiment. The prediction was supported. (C) 1999 Elsevier Science S.A. All rights reserved.