[fre] Si la fiscalité est indispensable pour assurer le bon fonctionnement de l’État, elle peut toutefois faire peser un certain nombre de menaces sur les performances de l’économie et, dans une certaine mesure, décourager l’offre de travail des individus. L’enjeu de cet article est...

Previous empirical work has shown that the self-employed are generally more satisfied than salaried workers. This paper contributes to the existing literature in two ways. First, using French data from the ECHP and British data from the BHPS, we investigate the domains over which this...

This paper provides a general framework that accounts for the decay of the average contribution observed in most experiments on voluntary contributions to a public good. Each player balances her material utility loss from contributing with her psychological utility loss of deviating from her...

This paper focuses on decision making under risk, comparing group and individual risk preferences in a lottery-choice experiment. In the individual treatment, subjects make choices individually; in the group treatment, each subject placed in a group made lottery choice via voting. In the choice...

We make use of experimental economics to examine how people adjust their supply of work effort in response to a variation in tax rates. Participants are paired in the experiment. In each pair, one participant randomly chosen has to exert an effort and is taxed to the benefit of the other...

This paper addresses the effects of peer pressure in work teams. Many empirical studies have shed light on the efficiency of peer pressure. Peer pressure can be defined as mechanisms of mutual monitoring and sanction established within a group of agents by the agents themselves in order to...

This experiment evaluates various systems of taxation on the number of real tasks performed by participants and in terms of fiscal income generated to help government in its redistributive goal. The first treatment concerns a proportional system of taxation. The second treatment considers an...

Noncompliance is a quantitatively important phenomenon that affects significantly revenue source for state governments. This phenomenon raises challenging questions about the determinants of tax reporting and also about the appropriate design of a tax system: how many resources should be devoted...