Who reacts to income tax rate changes? the relationship between income taxes and the motivation to work: The case of Azerbaijan

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63516086" target="_blank" >RIV/70883521:28120/17:63516086 - isvavai.cz</a>

Výsledek na webu

<a href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2985127" target="_blank" >https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2985127</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Who reacts to income tax rate changes? the relationship between income taxes and the motivation to work: The case of Azerbaijan

Popis výsledku v původním jazyce

This research investigates the effects of income taxation on the motivation to work by employing a survey method for the Azerbaijan population. The two research questions of interest are, if subjects consider income taxes when deciding how many hours to work and how subjects would react to a hypothetical 5% income tax rate increase. Also examined are the responses to these questions between subjects with different socio-economic characteristics. Examining cross-sectional data of 326 respondents reveals that income taxes do not influence Azerbaijan labour market participants&apos; motivation to work, regardless of their socio-economic characteristics. Empirical results indicate that reactions to hypothetical income tax rate increases show that the strength of response differs significantly across gender, age, marital status, field of employment, and income level. However, there are no significant results for differences in gender and after-tax wages. Our study contributes to the labour supply literature with the theory that after an income tax is imposed, both the average price and the average utility of leisure is greater for high wage earners than low wage earners.

Název v anglickém jazyce

Who reacts to income tax rate changes? the relationship between income taxes and the motivation to work: The case of Azerbaijan

Popis výsledku anglicky

This research investigates the effects of income taxation on the motivation to work by employing a survey method for the Azerbaijan population. The two research questions of interest are, if subjects consider income taxes when deciding how many hours to work and how subjects would react to a hypothetical 5% income tax rate increase. Also examined are the responses to these questions between subjects with different socio-economic characteristics. Examining cross-sectional data of 326 respondents reveals that income taxes do not influence Azerbaijan labour market participants&apos; motivation to work, regardless of their socio-economic characteristics. Empirical results indicate that reactions to hypothetical income tax rate increases show that the strength of response differs significantly across gender, age, marital status, field of employment, and income level. However, there are no significant results for differences in gender and after-tax wages. Our study contributes to the labour supply literature with the theory that after an income tax is imposed, both the average price and the average utility of leisure is greater for high wage earners than low wage earners.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

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OECD FORD obor

50203 - Industrial relations

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Scientific Papers of the University of Pardubice. Series D. Faculty of Economics and Administration

ISSN

1211-555X

e-ISSN

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Svazek periodika

24

Číslo periodika v rámci svazku

40

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

12

Strana od-do

165-176

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-85020661447