Experimental Evidence of Tax Framing – Effects on the Work/Leisure Decision

David Gamage Andrew Hayashi (Correspondence Author) Davis Polk & Wardwell LLP Brent K. Nakamura, University of California, Berkeley, Jurisprudence & Social Policy Program Keywords: Experiment, Framing, Labor Supply, Taxation Abstract The choice between a set of alternatives often depends on how those alternatives are described, as well as their actual economic costs and benefits. We report results from an experiment designed to evaluate the impact of different descriptions of the after-tax…