Net Wage Illusion in a Real‐Effort Experiment*
实验发现，尽管净收入相同，但税率越高（0%、25%、50%），被试工作越努力，这源于净工资幻觉效应，表明税收感知影响工作激励。
Abstract In a controlled laboratory experiment, subjects had to fold letters in order to earn money. While the net income per letter was the same in the three treatments, the gross income varied and the tax rate was 0, 25, and 50 percent. Although work incentives should be the same in all treatments, subjects worked harder and longer when they were taxed. We conclude that this is because of a net wage illusion effect. The existence of this effect demonstrates that not only are the tax rate and the tax base of importance for work incentives, but the perception of a tax is also important.