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| Author: | Sillamaa, M. A. |
| Title: | How work effort responds to wage taxation: An experimental test of a zero top marginal tax rate. |
| Journal: | Journal of Public Economics
1999 : JUL, VOL. 73:1, p. 125-134 |
| Index terms: | Tax optimization Income tax Pay incentives Welfare economics |
| Language: | eng |
| Abstract: | The article presents a laboratory experiment that was a demonstration of the efficiency of a zero marginal tax rate at the top end of the earning spectrum, as was predicted in the optimal tax literature. |
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