![]() ![]() Theoretically, the incentive to work increases when a progressive tax structure is replaced with a flat tax, while the incentive to work decreases in the opposite case. In Slovakia, there was a transition from a progressive to a flat tax system in 2004, followed by a reversion back to a progressive tax system in 2013. Using national accounts data and the Prescott’s (2004) labor market model, Slovakian work hours were examined at points in time around the adoption of a flat tax system in 2004 and a progressive tax system in 2013. To measure the impact of taxes on the incentive to work under both scenarios, we relate hours worked with the effective marginal tax rates. Of particular interest are the changes from progressive-to-flat and flat-to-progressive tax conditions. This study examines the impact of taxes on the incentive to work under flat and progressive tax systems. Taxes and the incentive to work under flat and progressive tax systems in SlovakiaĪrgyros School of Business and Economics, Chapman University,įaculty of Management and Economics, Tomas Bata University, Zlin, Czech Republicįaculty of Management and Economics, Tomas Bata University in Zlín,Ībstract. ![]() School of Public and International Affairs, ADA University, ![]()
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