La prochaine séance du séminaire Hotelling, commun au CES-ENS Cachan et RITM-UPSud aura lieu le mardi 27 mai 2014 de 16h à 17h30 à l’ENS Cachan.
Nous aurons le plaisir de recevoir David Masclet (Université Rennes 1) qui présentera: Labor Supply and Redistribution: A Real-Effort Experiment in Canada, France and Germany (avec C. Keser et C. Montmarquette)
Abstract: Are individuals influenced in their labor supply by their perception of how their income taxes will reflow to them, in the short or long run, or be wasted? To provide an answer to this question we examine experimentally in Canada, France and Germany how anticipated welfare from tax redistribution influences taxpayers incentives and tax revenue. Precisely using the strategy method of experimentation, we let participants decide how much real effort they are willing to invest for each possible tax rate, ranging from zero to 100 percent in discrete five-percent steps. We consider three treatments that vary in the degree of redistribution, from a “Global public-good” scenario, where a large proportion of the tax revenues is used to finance a global public good, to a “Local redistribution” scenario, where a large proportion of the tax revenue is equally redistributed to the group of tax payers, and to a scenario of a ‘‘Leviathan” state, where no tax revenue is redistributed to the taxpayers. We find that effort levels decrease monotonically as the tax rate increases. The effort level is significantly higher in the treatment where taxes are directly redistributed to the group of participants, than in those, where the tax revenue is used to finance a global public good or not redistributed at all. We also confirm the existence of Laffer curves in all three treatments. Although on average the effort level (and thus tax revenue) is higher in France than in Canada and in Germany, all these results are robust across the three countries.
Lieu du séminaire:
ENS Cachan – Amphithéâtre Condorcet
Bâtiment d’Alembert – 1er étage
61, avenue du président Wilson, Cachan
RER B Station Bagneux
Le programme du séminaire pour l’année 2013-2014 est disponible ici et ici.
Le plan d’accès pour vous rendre à l’ENS Cachan est .
Les organisateurs
Nathalie Etchart-Vincent
José de Sousa
Thomas Vendryes