一、税前工资与税后工资当人们在被征税之后,他们的主观反应如何?尤其,税收对人们工作——闲暇决策的影响如何?这是一个有趣且重要的研究课题。目前,关于这方面的研究主要集中于理论模型构建和实验经济学。然而理论预测结论是清晰的,而实验证据却较为模糊, First, pre-tax wages and after-tax wages When people are taxed, how is their subjective response? In particular, tax on people’s work-leisure decisions how? This is an interesting and important research topic. At present, the research in this area mainly focuses on the theoretical model construction and experimental economics. However, the theoretical prediction conclusion is clear, but the experimental evidence is rather vague,