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Tax Liability Side Equivalence in Gift-Exchange Labor Markets

机译:礼品交换劳动力市场中的税收负债等值

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摘要

Tax Liability Side Equivalence (tax LSE) claims that the statutory incidence of a tax is irrelevant for its economic incidence. In gift-exchange labor markets, firms provide a gift to workers by paying high wages, and workers reciprocate by providing high efforts. Tax LSE is theoretically predicted to hold in gift-exchange markets if workers' effort choices exclusively depend on the net wage, but breaks down if they partially depend on the gross wage paid to workers. We experimentally test tax LSE in a gift-exchange market and find that it holds surprisingly well.
机译:税收责任边等价(tax LSE)声称,税收的法定发生率与其经济发生率无关。在礼物交换劳动力市场中,公司通过支付高工资来向工人提供礼物,而工人则通过付出努力来回报。从理论上讲,如果工人的努力选择完全取决于净工资,则税收LSE将在礼品交易市场中持有,但如果其部分取决于支付给工人的总工资,则将细分。我们在礼品交易市场上对税收LSE进行了实验性测试,发现它具有惊人的优势。

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