000 01601nab a2200241 c 4500
999 _c145848
_d145848
003 ES-MaIEF
005 20220511134946.0
007 ta
008 220510t2022 gw ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _969753
_aChugunova, Marina
245 0 _aRedistribution and production with a subsistence income constraint
_ba real-effort experiment
_c Marina Chugunova, Andreas Nicklisch and Kai-Uwe Schnapp
500 _aResumen.
504 _aBibliografía.
520 _aA large body of experimental studies demonstrates that redistribution leads to inefficiencies due to distorted work incentives. Yet, this finding is typically obtained in environments where people are unconstrained in their labor-leisure allocation decisions. In this paper we study labor supply decisions in a framework with a subsistence income constraint and a redistribution system that supports disadvantaged members of a society in meeting the constraint. We document that while high-talent taxpayers perform equally well in all conditions, the less talented ones significantly decrease their performance in response to the introduction of the tax. The negative effect of taxation is mitigated if an income threshold is present and the tax is spent meaningfully.
650 _aIMPUESTOS
_947460
650 _aRENTA
_950200
650 4 _aREDISTRIBUCION
_948219
700 1 _969754
_aNicklisch, Andreas
700 1 _969755
_aSchnapp, Kai-Uwe, Schnapp
773 0 _9167145
_oOP 207/2022/1/2
_tFinanzArchiv
_w(IEF)21244
_x 0015-2218
_g v. 78, n. 1-2, March/June 2022, p. 208-238
942 _cART