Tax Illusion and Labour Supply of Married Women: Evidence from German Data
利用德国面板数据，研究已婚女性在劳动供给决策中是否准确感知其边际税率，发现教育是正确感知税率的主要决定因素。
In the face of complex budget sets, the assumption that individuals act on the basis of complete knowledge of the tax system is a theoretical borderline. The issues examined here are (1) to what extent do agents perceive their true marginal tax rate when making labor supply decisions, and (2) does the perception of the marginal tax rate differ among socioeconomic groups? Using German panel data, the authors find that the assumption of complete knowledge of the tax system does not fit the data well and that education is the main determinant of a correct perception of the marginal tax rate. Coauthors are Francois Laisney, Michael Lechner, and Winfried Pohlmeier. Copyright 1995 by WWZ and Helbing & Lichtenhahn Verlag AG