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Tax Liability Side Equivalence (tax LSE) claims that the statutory incidence of a tax is irrelevant for its economic incidence. In gift-exchange labor markets, firms provide a gift to workers by paying high wages, and workers reciprocate by providing high efforts. Tax LSE is theoretically...
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One of the main findings of a large body of gift exchange experiments is that in an incomplete contracts environment …
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for noisier performance measures. We conduct a real effort laboratory experiment and find that effort levels are invariant …
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; theories of affect predict the reverse. In field and lab experiments, we allow people to donate from lottery winnings, varying …
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differences between men and women, can provide a plausible explanation. We conduct an experiment on a Dutch online survey panel to …
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