Lévy-Garboua, Louis; Masclet, David; Montmarquette, Claude - In: Journal of Economic Psychology 30 (2009) 2, pp. 147-161
This paper demonstrates, through a controlled experiment, that the "Laffer curve" phenomenon does not always reflect a conventional income - leisure trade-off. Whether out of reason or out of emotion, taxpayers may also be willing to punish intentionally unfair tax setters by working less than...