Banca de DEFESA: IGOR DE CARVALHO CRUZ

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : IGOR DE CARVALHO CRUZ
DATE: 27/06/2025
TIME: 14:00
LOCAL: Vídeo Conferência
TITLE:

 Information and the Laffer Curve: a Real Effort Random Experiment

KEY WORDS:

Laffer curve; taxation; real effort experiment; tax behavior; public sector
economics; fiscal perception; economic experiments.

PAGES: 45
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUMMARY:

This study investigates the Laffer Curve through a real-world effort
experiment with 292 participants, conducted in classrooms. The main objective is to
observe a relationship between tax rates and revenue collection, indicating a Laffer

Curve, and to test the impact of information about the use of collected resources
(donations to a charity) on the behavior of participants. The effort activity consisted
of drawing pictures for eight minutes, with payment given in raffle tickets proportional
to the effort, and different tax rates (20%, 40%, 60%, and 80%). The control group
performed the task without any additional information, while the treatment group was
informed of the social destination of the collected resources. The results indicate that
the average revenue collection increased with the increase in the tax rate, with no
evidence of a classic optimum point of the Laffer Curve within the tested range.
Furthermore, the treatment group showed greater average effort and revenue
collection, although without statistical significance at the 95% confidence level. It is
observed that, although the experiment does not confirm a traditional Laffer Curve, it
suggests that normative and social factors, such as the perception of the use of
taxes, can influence the behavior of participants.

COMMITTEE MEMBERS:
Presidente - 2003700 - MICHAEL CHRISTIAN LEHMANN
Interno - 1981130 - RAFAEL TERRA DE MENEZES
Interno - 4079124 - VANDER MENDES LUCAS
Externo à Instituição - ARNÓBIO CHAGAS CAVALCANTI