Articles by : Tychuk № 4/2004
Professional discussions on taxation problems
LUKIANENKO I. 1, TYCHUK
1National University of "Kyiv-Mohyla Academy"
The impact of the change in the taxation of physical persons
on labor motivation
| Ekon. prognozuvannâ 2004; 4:61-70 | |
ABSTRACT ▼
The authors consider the impact of the change in the concept of physical persons tax on labor supply in Ukraine. The investigations conducted relate to the test of the assumption of the insignificant motivation of the increase in labor or working time supply with the change in the tax rates of the physical persons tax. The article shows that the change in the rate of the given tax has a stronger impact on part-time workers than on those employed full-time. To test the assumptions, the authors calculated wage elasticities, which were estimated on the basis of probability models and models of quantile regression.
Keywords:
| Article in Ukrainian (pp. 61 - 70) | Download | Downloads :303 |
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