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Hamza Umer
''Tax Framing and Productivity: evidence based on the strategy elicitation''
( 2019, Vol. 39 No.1 )
People usually don't like to pay income tax and can behave differently when the wage is defined with and without tax deductions. This aspect of human behavior has been tested by several researchers only with the help of the direct method in the lab, and the description of wage has been found to have significant influence on the human behavior. This paper is one of the first one to use the strategy elicitation to explore impacts of tax and no-tax frames on the productivity and willingness to work. The results of the experiment show that the productivity is significantly higher under the tax as compared to the no-tax frame, while no significant differences in the subject's willingness to work exist between the two frames.
Keywords: frame, direct method, strategy elicitation, productivity
JEL: H2 - Taxation, Subsidies, and Revenue: General
C9 - Design of Experiments: General
Manuscript Received : Sep 28 2018 Manuscript Accepted : Jan 10 2019

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