The equivalence of income and consumtpion taxes: are money illusion, loss aversion and salience the spoilsports
Classic economic theory suggests the equivalence of sales and income taxation. However, Blumk in, Ruffle, and Ganun (2012) find in a real-effort experiment that subjects reduce their la-bor supply more in response to an income tax than to an equivalent sales tax. Using an adjusted experiment design,...
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| Formato: | masterThesis |
| Idioma: | eng |
| Publicado em: |
2022
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| Texto completo: | http://hdl.handle.net/10362/145301 |
| País: | Portugal |
| Oai: | oai:run.unl.pt:10362/145301 |