000			01566nab a2200289 c 4500
999			_c146893 _d146893
003			ES-MaIEF
005			20221216122904.0
007			ta
008			221216t2022 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970286 _aMori, Tomoharu
245		0	_aLabor supply reaction to wage cuts and tax increases _ba real-effort experiment _c Tomoharu Mori, Hirofumi Kurokawa and Fumio Ohtake
500			_aResumen.
504			_aBibliografía.
520			_aWe 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 (the real wage is equal for both treatments); wage and tax remain unchanged for the control group. Both treatments had significantly smaller increases in effort levels than the control group and the increases are not different between treatments. Therefore, »net wage illusion« and »tax aversion« identified in previous studies are not supported.
650		4	_948349 _aSALARIOS
650		4	_948220 _aREDUCCION
650		4	_aIMPUESTOS _947460
650			_aPRESION FISCAL _948102
650		4	_954834 _aINCREMENTO
650		4	_aEMPLEO _943494
650		4	_947734 _aMERCADO DE TRABAJO
700	1		_970287 _aKurokawa, Hirofumi
700	1		_970288 _aOhtake, Fumio
773	0		_9168580 _oOP 207/2022/3 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 78, n. 3, September 2022, p. 362-377
942			_cART