Theoretically Robust But Empirically Invalid? An Experimental Investigation Into Tax Equivalence
نویسندگان
چکیده
منابع مشابه
Theoretically robust but empirically invalid? An experimental investigation into tax equivalence
The idea that the final distribution of the tax burden (economic incidence) does not depend on the initial distribution of tax liabilities (statutory incidence) is referred to as the Liability Side Equivalence principle. This paper tests this principle in the laboratory and finds that subjects who actually have to pay the tax carry a higher tax burden. It is argued that this violation of Liabil...
متن کاملComplex Tax Incentives: An Experimental Investigation
Complex Tax Incentives: An Experimental Investigation How does the tax system’s complexity affect people’s reaction to tax changes? To answer this question, we conduct a real-effort experiment in which subjects receive a piece rate and face a set of taxes. In one treatment the tax system is simple; in the other treatment it is highly complex. The payoff-maximizing effort level and the incentive...
متن کاملAn Experimental Investigation into the Arching Effect in Fine Sand
In the current paper results of a well instrumented experimental procedure for studying the arching effect in loose and dense sand are presented. The apparatus comprises concentric circular trapdoors with different diameters that can yield downward while stresses and deformations are recorded simultaneously. As the trapdoor starts to yield, the whole soil mass deforms elastically. However, afte...
متن کامل"But let me talk": An Investigation into Teachers' Interaction Patterns in EFL Classrooms
Drawing on Walsh's (2012) idea that boosting learners' contribution and interaction can play a key role in their foreign language learning, this mixed-methods study tried to cast some light on the ways by which teachers, via their choice and use of language, create or block learners' contribution in direct interactions in the classroom. A total of 800-minute recordings of 10 teachers' talks and...
متن کاملan investigation into translation of cultural concepts by beginner and advance student using think – aloud protocols
this research aims at answering the questions about translation problems and strategies applied by translators when translating cultural concepts. in order to address this issue, qualitative and quantitative study were conducted on two groups of subjects at imam reza international university of mashhad. these two groups were assigned as beginner and advanced translation students (10 students). ...
ذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2000
ISSN: 1556-5068
DOI: 10.2139/ssrn.200209