Data for: Experimental evidence on the relationship between tax evasion opportunities and labor supply

Abstract of associated article: Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which access to evasion affects labor supply responses and then set up a laboratory experiment (N=205) in which all participants undertake a real-effort task over several rounds. Subjects face a tax rate that varies across rounds and are required to pay taxes on earned income. The treatment group is given the opportunity to underreport income, while the control group is not. We find evidence that participants in the treatment group respond differently to changes in the net-of-tax rate than participants in the control group. The effect is more prevalent when tax rates fall. Additionally, the direction of the treatment effect is dependent on the evolution of tax rates across rounds.

本文源于对劳动力市场中逃税机会分布异质性的观察，探讨了税收率对劳动力供给弹性的影响程度依赖于此类逃税机会的程度。首先，本文讨论了逃税机会如何影响劳动力供给反应的渠道，随后构建了一项实验室实验（N=205），所有参与者均需在多轮中完成一项实际努力任务。受试者在每一轮面临不同的税率，并需对所得收入缴纳税收。实验组被赋予低报收入的可能，而对照组则不具备此机会。研究发现，实验组对净税率变化的反应与控制组存在差异，且在税率下降时此效应更为明显。此外，处理效果的走向亦取决于税率在轮次间的演变。