Work performance and tax compliance in flat and progressive tax systems

Pántya, József; Kovács, Judit; Kirchler, Erich

doi:10.1016/j.joep.2016.08.002

“…Finally, we measured participants’ support for a progressive tax system through the 5-item Preference for a Progressive Tax System Scale ( TP ; [ 47 ]). Examples of items are: “The only fair way is to collect more tax from rich people” and “Tax rates ought to be increased moving from the low-income group to the high one.” Ratings were made on 7-point scales, ranging from 1 = completely disagree to 7 = completely agree .…”

Section: Studymentioning

confidence: 99%

Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity

Cristofaro

¹

,

Giacomantonio

²

,

Pellegrini

³

et al. 2021

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Two studies explored whether and how mindfulness relates with citizens’ tax evasion intentions and support for progressive tax rates. Based on theoretical and empirical grounds, in Study 1 (N = 1,175) we proposed that mindfulness would be negatively related with tax evasion intentions through decreased social dominance orientation. Drawing on Duckitt’s dual-process motivational model, in Study 2 (N = 722) we proposed that mindfulness would be positively related with support for progressive taxation through the mediation of lower competitive-jungle beliefs, and then lower social dominance orientation. Instead, we did not expect to find mediation of the link between mindfulness and support for progressive taxation through dangerous-world beliefs and right-wing authoritarianism. These studies inform about the motivational pathways through which mindfulness relates with tax evasion intentions and support for progressive taxation.

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“…Our study contributes to the literature on behavioral biases on taxes, for example, tax salience (e.g., Chetty et al 2009;Feldman and Ruffle 2015), non-equivalence between income and consumption taxes (Blumkin et al 2012;Kurokawa et al 2016), and overestimation of the changes in tax rates compared to changes in tax bases (Blaufus et al 2013). Our study also contributes to the experimental literature on tax evasion and compliance (e.g., Doerrenberg and Duncan 2014;Pántya et al 2016).…”

Section: Introductionmentioning

confidence: 67%

Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment

Mori¹,

Kurokawa²,

Ohtake³

2022

FA

1

0

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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.

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“…Our study contributes to the literature on behavioral biases on taxes, for example, tax salience (e.g., Chetty et al 2009;Feldman and Ruffle 2015), non-equivalence between income and consumption taxes (Blumkin et al 2012;Kurokawa et al 2016), and overestimation of the changes in tax rates compared to changes in tax bases (Blaufus et al 2013). Our study also contributes to the experimental literature on tax evasion and compliance (e.g., Doerrenberg and Duncan 2014;Pántya et al 2016).…”

Section: Introductionmentioning

confidence: 67%

Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment

Mori

¹

,

Kurokawa²,

Ohtake

³

2020

SSRN Journal

0

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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.

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Work performance and tax compliance in flat and progressive tax systems

Cited by 25 publications

References 51 publications

Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity

Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity

Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment

Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment

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