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Erscheinungsjahr: 
2003
Schriftenreihe/Nr.: 
Tinbergen Institute Discussion Paper No. 03-065/1
Verlag: 
Tinbergen Institute, Amsterdam and Rotterdam
Zusammenfassung: 
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.
Schlagwörter: 
Tax incidence
Efficiency wages
Gift exchange
Experiments
JEL: 
C92
H22
J41
Dokumentart: 
Working Paper
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