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

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dc.title Who reacts to income tax rate changes? the relationship between income taxes and the motivation to work: The case of Azerbaijan en
dc.contributor.author Nadirov, Orkhan
dc.contributor.author Dehning, Bruce
dc.contributor.author Aliyev, Khatai
dc.contributor.author Iskandarova, Minura
dc.relation.ispartof Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration
dc.identifier.issn 1211-555X OCLC, Ulrich, Sherpa/RoMEO, JCR
dc.date.issued 2017
utb.relation.volume 24
utb.relation.issue 40
dc.citation.spage 165
dc.citation.epage 176
dc.type article
dc.language.iso en
dc.publisher University of Pardubice
dc.relation.uri https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2985127
dc.subject Azerbaijan en
dc.subject Income taxes en
dc.subject Motivation to work en
dc.subject OLS method en
dc.subject Survey design en
dc.description.abstract 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' 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. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1007442
utb.identifier.obdid 43876540
utb.identifier.scopus 2-s2.0-85020661447
utb.source j-scopus
dc.date.accessioned 2017-09-08T12:14:56Z
dc.date.available 2017-09-08T12:14:56Z
utb.contributor.internalauthor Nadirov, Orkhan
utb.scopus.affiliation Tomas Bata University in Zlin University, Faculty of Management and Economics, Department of Finance and Accounting, Mostní 5139, Zlín, Czech Republic; Chapman University Argyros School of Business and Economics, Orange, CA, United States; Baku Engineering University, Department of World Economy, Khirdalan city, Hasan Aliyev str. 120, Baku, Absheron, Azerbaijan; Institute of Control Systems, Azerbaijan National Academy of Sciences, Baku, Azerbaijan, Vahabzade Street 9, Baku, Azerbaijan
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