Güth, Werner; Sausgruber, Rupert - CESifo - 2004
We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime … imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements … the income tax by a specific commodity tax. This tax cannot be evaded but distorts optimal consumption choices, instead …