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.关联论文摘要：鉴于逃税机会在劳动力市场中呈现异质性分布这一现象，本文探究了劳动供给的税收弹性在多大程度上受此类逃税机会的影响。本文首先探讨了逃税机会影响劳动供给响应的作用渠道，随后开展了一项实验室实验（被试总人数N=205）：所有参与人在多轮实验中完成一项真实努力任务。被试需面对随轮次变动的税率，并就其劳动所得缴纳税款。其中处理组可获得收入瞒报权限，对照组则无此项权利。研究发现，处理组被试对净税率（net-of-tax rate）变动的响应与对照组存在显著差异。该效应在税率下调时更为显著。此外，处理组效应的方向取决于各轮次的税率变动趋势。