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Income Taxation And Labor Force Participation In Transition Economies: Evidence From Bulgaria, Russian Federation And Serbia

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  • Oybek Yuldashev
  • Obid Khakimov

    ()
    (Westminster International University in Tashkent
    Westminster International University in Tashkent)

Abstract

This paper provides the evidence of the impact of income taxation on the labor force participation in three transition economies, namely, Bulgaria, Russian Federation and Serbia. The evidence suggests that countries which inherited high labor force participation rates are relatively insensitive to changes in the wage rates induced by the changes in the personal income taxation. The estimations have been performed using Heckman (1979) methodology and results showed relatively small wage elasticities of labor force participation for both men and women. In contrast, the sensitivity of the labor force participation decision to changes in wages is found to be bigger for females. The insensitivity of the labor force participation to changes in personal income taxation in all countries under the study may bear serious implications for tax policy design.

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Bibliographic Info

Article provided by Anadolu University in its journal Anadolu University Journal of Social Sciences.

Volume (Year): 11 (2011)
Issue (Month): 3 (September)
Pages: 177-198

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Handle: RePEc:and:journl:v:11:y:2011:i:3:p:177-198

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Related research

Keywords: Income taxation; Labor force participation; Labor supply; Heckman system of equations; Bulgaria; Russia; Serbia;

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  1. Richard Blundell & Alan Duncan & Costas Meghir, 1995. "Estimating labour supply responses using tax reforms," IFS Working Papers W95/07, Institute for Fiscal Studies.
  2. Alena Bicakova & Jiri Slacalek & Michal Slavik, 2008. "Labor Supply after Transition: Evidence from the Czech Republic," CERGE-EI Working Papers wp351, The Center for Economic Research and Graduate Education - Economic Institute, Prague.
  3. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers 13719, National Bureau of Economic Research, Inc.
  4. Blomquist, N. Soren, 1983. "The effect of income taxation on the labor supply of married men in Sweden," Journal of Public Economics, Elsevier, vol. 22(2), pages 169-197, November.
  5. George C. Tsibouris & Vito Tanzi, 2000. "Fiscal Reform Over Ten Years of Transition," IMF Working Papers 00/113, International Monetary Fund.
  6. D. Tondani, 2006. "Estimating the effects of personal income tax on labour supply in Italy," Economics Department Working Papers 2006-EP03, Department of Economics, Parma University (Italy).
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