Are income and consumption taxes ever really equivalent? Evidence from a real-effort experiment with real goods

European Economic Review

Volumn 56, Issue 6, 2012, Pages 1200-1219

  Blumkin, Tomer ^a   Ruffle, Bradley J ^a   Ganun, Yosef ^a  

^a BEN GURION UNIVERSITY OF THE NEGEV   (Israel)

Author keywords

Behavioral economics; Consumption tax; Experimental economics; Income tax; Tax equivalence

Indexed keywords

ECONOMIC POLICY; EXPERIMENTAL STUDY; INCOME; LABOR SUPPLY; PREFERENCE BEHAVIOR; TAX SYSTEM; THEORETICAL STUDY; WAGE;

EID: 84862987750     PISSN: 00142921     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.euroecorev.2012.06.001     Document Type: Article

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