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

Mori, Tomoharu; Kurokawa, Hirofumi; Ohtake, Fumio

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論文情報

タイトル	Labor supply reaction to wage cuts and tax increases : A real-effort experiment
著者	Mori, Tomoharu Mori, Tomoharu
	Kurokawa, Hirofumi Kurokawa, Hirofumi
	Ohtake, Fumio 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.
公開者	The Institute of Social and Economic Research, Osaka University
掲載誌名	Institute of Social and Economic Research Discussion Papers
巻	1100
開始ページ	1
終了ページ	23
刊行年月	2020-09
URL	http://hdl.handle.net/11094/77110
関連情報 (references)	http://www.iser.osaka-u.ac.jp/library/dp/2020/DP1100.pdf
言語	英語
カテゴリ	ディスカッション／ワーキング・ペーパー DP/WP

著者版フラグ	none
NII資源タイプ	テクニカルレポート
ローカル資源タイプ	ディスカッション／ワーキング・ペーパー
dcmi資源タイプ	text
DCTERMS.bibliographicCitation	Institute of Social and Economic Research Discussion Papers.1100 P.1-P.23
DC.title	Labor supply reaction to wage cuts and tax increases : A real-effort experiment
DC.creator	Mori, Tomoharu
	Kurokawa, Hirofumi
	Ohtake, Fumio
DC.publisher	The Institute of Social and Economic Research, Osaka University
DC.language" scheme="DCTERMS.RFC1766	英語
DCTERMS.issued" scheme="DCTERMS.W3CDTF	2020-09
DC.identifier" scheme="DCTERMS.URI	http://hdl.handle.net/11094/77110
DC.subject	labor supply
	net wage illusion
	tax aversion
DCTERMS.abstract	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.
citation_title	Labor supply reaction to wage cuts and tax increases : A real-effort experiment
citation_author	Mori, Tomoharu
	Kurokawa, Hirofumi
	Ohtake, Fumio
citation_publisher	The Institute of Social and Economic Research, Osaka University
citation_language	英語
citation_date	2020-09
citation_journal_title	Institute of Social and Economic Research Discussion Papers
citation_volume	1100
citation_firstpage	1
citation_lastpage	23
citation_public_url	http://hdl.handle.net/11094/77110
citation_keywords	labor supply
	net wage illusion
	tax aversion

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