ABSTRACT
This chapter begins by describing the questionnaire and examines the proportion of workers who say that taxation has made them work more overtime, made them work less overtime and has not affected their behaviour. It aims to see whether the claimed effects are plausible. The chapter also examines the effects of constraints and indicates whether those who claim to work more or less overtime do in fact work a larger or smaller number of overtime hours than those who claim no effect. It discusses the net effect and offers some justification for choosing particular measure of labour supply. Budget constraints can become extremely complex. The interview approach relies on the individual to sort out in his own mind all of the complex ways in which he is affected by tax and give an answer to simple questions such as the one forming the starting point for the present analysis.
