Are income and consumption taxes ever really equivalent? Evidence from a real-effort experiment with real goods

被引：44

作者：

Blumkin, Tomer ^{[1
]}

Ruffle, Bradley J. ^{[1
]}

Ganun, Yosef ^{[1
]}

机构：

[1] Ben Gurion Univ Negev, Dept Econ, IL-84105 Beer Sheva, Israel

来源：

EUROPEAN ECONOMIC REVIEW | 2012年 / 56卷 / 06期

关键词：

Experimental economics; Tax equivalence; Income tax; Consumption tax; Behavioral economics; LIABILITY-SIDE EQUIVALENCE; MONEY ILLUSION; COMMODITY TAXATION; SALIENCE;

D O I：

10.1016/j.euroecorev.2012.06.001

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The public finance literature demonstrates the equivalence between consumption and labor-income (wage) taxes, We introduce an experimental paradigm in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this paradigm to test whether a labor-income tax and an equivalent consumption tax lead to identical labor-leisure allocations. Despite controlling for subjects' work ability and inherent labor-leisure preferences and disallowing saving, subjects reduce their labor supply significantly more in response to an income tax than to an equivalent consumption tax. We discuss the economic implications of a policy shift to a consumption tax. (C) 2012 Elsevier B.V. All rights reserved.

引用

页码：1200 / 1219

页数：20

共 35 条

[11]

Diamond PA, 1998, AM ECON REV, V88, P83

[12] Is tomorrow another day? The Labor supply of New York City cabdrivers [J].