The framing effect of tax–transfer systems

Autor:	Tai-Sen He
Přispěvatelé:	School of Social Sciences
Rok vydání:	2020
Předmět:	Economic theory::Microeconomics [Social sciences] Microeconomics Framing Effect Tax–transfer System Economic theory::Public finance [Social sciences] Economics Treatment effect Redistribution (cultural anthropology) Public good Framing effect Work effort health care economics and organizations
Zdroj:	Journal of the Economic Science Association. 6:213-225
ISSN:	2199-6784 2199-6776
DOI:	10.1007/s40881-020-00095-0
Popis:	The present study investigates the framing effect of tax–transfer systems on work effort decisions. We devised two theoretically equivalent treatments—the redistributive tax treatment and the redistributive transfer treatment—and studied subjects’ work effort choices in a novel public goods experiment. We found that subjects chose higher effort levels when redistribution took place via transfers than via taxes. Interestingly, the treatment effect was more pronounced among those with lower cognitive abilities and those who judged the tax–transfer system to be unfair. The results have the potential to offer insight on the debate about the extent to which taxes or transfers should be actively used for redistribution. Accepted version
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f2222ce42c1cdefd0f479632098f190a https://doi.org/10.1007/s40881-020-00095-0 Zobrazit plný text záznamu Full text from SpringerLink