Labor supply reaction to wage cuts and tax increases : A real-effort experiment

Mori, Tomoharu; Kurokawa, Hirofumi; Ohtake, Fumio

Institute of Social and Economic Research Discussion Papers, 2020, 1100, 1-23

アクセス数:344件（2025-07-13 21:12 集計）

固定URL: https://hdl.handle.net/11094/77110

論文情報

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タイトル
Labor supply reaction to wage cuts and tax increases : A real-effort experiment
著者
NRID
1000000733057 1000000733057
著者名
Mori, Tomoharu
NRID
1000090811430 1000090811430
著者名
Kurokawa, Hirofumi
NRID
1000050176913 1000050176913
ORCID
0000-0002-8825-7446 0000-0002-8825-7446
researchmap permalink
ohtake ohtake
Scopus Author ID
6701666319 6701666319
著者名
Ohtake, Fumio
キーワード等
labor supply
net wage illusion
tax aversion
抄録
We investigate the labor supply reaction to wage cuts and tax increases using a real-effort experiment. First, subjects perform a task and receive a reward with taxes deducted. Second, the wage cut treatment reduces the wage rate and the tax increase treatment increases the tax; wage and tax remain unchanged for the control group. The real wage is equal for both treatments, and both treatments had significantly smaller increases in effort levels than the control group. The effort level change did not differ between the treatments. Therefore, the net wage illusion and tax aversion identified in previous studies are absent.
出版者
The Institute of Social and Economic Research, Osaka University
収録物名
Institute of Social and Economic Research Discussion Papers
巻(号)
1100
ページ
1-23
刊行年月
2020-09
言語
英語
ハンドルURL
https://hdl.handle.net/11094/77110
PISSN
0473453X
eISSN
24350982
関連情報 (references)
URI
https://www.iser.osaka-u.ac.jp/static/resources/docs/dp/2020/DP1100.pdf
アクセス権
metadata only access
カテゴリ
ディスカッション／ワーキング・ペーパー DP/WP
Institute of Social and Economic Research Discussion Papers