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Mo i a ion o wo k, labo income axes and li e sa is ac ion:
Hunga y, Es onia, Con inen al Eu ope and he Uni ed S a es
O khan Nadi o a
*
, Kha ai Aliye b
aTomas Ba a Uni e si y in Zlin, Facul y o Managemen and Economics, Zlin 760 01, Czech Republic
bQa qaz Uni e si y, Ins i u e o Social Sciencies and Humani ies, Khi dalan AZ0101, Aze baijan
Abs ac
The p ima y indings o his pape a e ha he inc ease in hou s wo ked pe employee comes a he expense o li e sa is ac ion,
and di e ences in labo income axes canno accoun o di e ences in ime alloca ion. Once li e sa is ac ion is included, he
hypo heses o p e ious neoclassical economic s udies is almos i ele an in de e mining he esponse o ma ke hou s o highe
axes. We ind a nega i e ela ionship be ween hou s wo ked ac oss coun ies and li e sa is ac ion. In he coun ies wi h he
highes hou s wo ked (Hunga y, Es onia), leisu e is gene ally p e e ed o weal h and in he lowes hou s wo ked (F ance,
Ge many), weal h is p e e ed o leisu e.
© 2016 The Au ho s. Published by Else ie B.V.
Selec ion and pee - e iew unde esponsibili y o Academic Wo ld Resea ch and Educa ion Cen e .
Keywo ds: mo i a ion o wo k; hou s wo ked; li e sa is ac ion; labo income ax
1. In oduc ion
Recen ly, e en a gumen s ha e been made in he Uni ed S a es and some Eu opean Union coun ies abou
axa ion and labo supply. Mos o he li e a u e has ocused on he impac o di e ences in labo ma ke
ins i u ions. Blancha d and Summe s (1986), Ben olila and Be ola (1990), and Blancha d and Jimeno (1995) ha e
ocused on he labo supply aspec s o he ole o ins i u ions and labo ma ke es ic ions. Howe e , P esco
(2002) dispu es ha di e en ial axa ion by i sel migh causes he di e ences in he cu en le el o agg ega e hou s
wo ked. Fo example, P esco (2004) has iden i ied he signi icance o ax a es in accoun ing o di e ences in
labo supply o he majo ad anced indus ial coun ies. P esco ’s idea was de ended by he s a is ical e idence o
* O khan Nadi o . Tel.: +420 776 831 939;.
E-mail add ess: nadi o @ ame.u b.cz
© 2016 The Au ho s. Published by Else ie B.V. This is an open access a icle unde he CC BY-NC-ND license
(h p://c ea i ecommons.o g/licenses/by-nc-nd/4.0/).
Pee - e iew unde esponsibili y o he O ganizing Commi ee o BEMTUR- 2015
374 O khan Nadi o and Kha ai Aliye / P ocedia Economics and Finance 39 ( 2016 ) 373 – 379
Da is and Hen ekson (2003), who ound ha in weal hie coun ies a la ge labo supply leads o highe ax a es.
Albe o e al. (2005) ound ha he impac o axes on labo supply is nega ed by unioniza ion managemen and
labo ma ke egula ion. Ljungq is and Sa gen (2007, 2008a) ound ha unemploymen bene i s supplied by
go e nmen s dec eases he labo supply. Ohanian e al. (2008) apply P esco ’s me hodology o a la ge sample o
coun ies o e a longe ime span and conclude ha much o he changing in hou s wo ked o e ime and ac oss
coun ies can be cla i ied by axes. Chen e al. (2015) con end ha inc eases in labou axes and unemploymen
bene i s oge he explain oughly 75% o he declining labou supply in Eu ope ela i e o he Uni ed S a es o e he
pas 3 decades.
This a icle begins wi h he basic ac s on labo supply ac oss coun ies (Hunga y, Es onia, Ge many, F ance).
This pape p o ides an ample amoun o e idence om bo h public inance and labo economics o d aw ce ain
conclusions. Nume ous heo e ical and empi ical s udies ha e iden i ied a nega i e ela ion be ween ax a es
(ma ginal and a e age) and wo k ac i i y. Howe e , ‘wo k ac i i y’ is no same as ‘mo i a ion o wo k’. I
comp ises a mo e gene al explana ion in compa ison wi h wo k mo i a ion. When we discuss ‘wo k’, we mean
wo k in he ma ke , no wo k o e all; unpaid home p oduc ion is pa o ‘‘non wo king ime’’.
Se e al in e es ing indings eme ge in ou pape , among hem ha di e ences in he mo i a ion o wo k o ax-
induced income changes a e p obably linked no only o he size o he labo income ax o o he cha ac e is ics o
he labou ma ke (cul u e, unioniza ion, labo ma ke egula ions, gene ous wel a e sys ems, unemploymen
compensa ion p og ams, e c.), bu also o o he ac o s ha ha e no ye been e icien ly explo ed. The p ima y
inding o his sec ion is pe haps ha people who a e mo e balanced in hei app oach o li e a e bo h happie and
ake mo e leisu e. Bu a mo e pe suasi e s o y is ha mo i a ion o wo k has s a ed o decline in Wes e n Eu ope,
due o high le els o li e sa is ac ion, while in Eas e n Eu ope mo i a ion o wo k has s a ed o inc ease because o
low le els o li e sa is ac ion.
The pape is o ganized as ollows: Sec ion 1 de elops he heo y; - Sec ion 2 documen s changes in hou s
wo ked, labo income ax and li e sa is ac ion among Hunga y, Es onia, F ance, Ge many and he Uni ed S a es and
p esen s quan i a i e indings. Sec ion 3 concludes.
2. Theo y De elopmen and hypo heses
High ax a es and i s impac on mo i a ion o wo k is e y b oad and in e disciplina y. I d aws on wo ks om
economics, accoun ing, psychology, and sociology. The opic is o g ea in e es o academics, policy make s, and
p i a e-sec o ins i u ions wo ldwide. Because we a e in oducing psychological heo y in addi ion o economic
heo y, his esea ch can make a seminal con ibu ion in he a eas o axa ion and economics. Howe e , he esea ch
is no wi hou challenges. This a ea has li e ally been esea ched o hund eds o yea s. Bu mos o hem has hei
own es i ic ion. We wan o ill he gap in hei s udies. Fi s , neoclassical economis s only s a e indi iduals as
a ional agen s who seek u ili y and maximal pleasu e om hei economic ac i i ies. Calib a ions and nume ical
expe imen s (s eady-s a e analyses) a e used o es hei p edic ions. Mos o hem a e using coe icien alues o
analyisng he alidi y o hei hypo heses, which is no i o he eal-economy pa ame e s.
Bu , Veblen (1934) in his heo y o he leisu e class, he comp ehended indi idauls as i a ional, economic agen s
who ollow up social s a us he p es ige na u al o a place in socie y wi h li le ega d o hei own sa is ac ion.
Especially, Veblen (1934) c i ised con empo a y (19 h-cen u y) economic heo is, and indica ed ha economis s
should ake accoun o how indi iduals beha e, socially and cul u ally, a he han ely upon he abs ac ions o
heo e ic deduc ion o explain he economic beha iou o socie y ( Veblen, 1934). Second, in he na ional ax deba e,
many igno e he e ec o axes on human mo i a ion (Lowell Ha is, 1985). Bu we know om Maslow’s Hie a chy
o Needs ha one mus sa is y lowe le el basic needs be o e p og essing on o mee highe le el g ow h needs
(Maslow, 1943). Once hese needs ha e been easonably sa is ied one may be able o each he highes le el called
sel -ac ualiza ion. Tha is why, bo h o hese heo ies a e appealing in de e mining he di e ences o hou s wo ked
be ween hese coun ies.
Following om he abo e discussion, i is hypo hesized ha :
H1.E en i labo income ax is he same be ween he highes hou s wo ked coun ies and he lowes hou s wo ked
coun ies, he e is a signi ican nega i e associa ion be ween mo i a ion o wo k and li e sa is ac ion.
375
O khan Nadi o and Kha ai Aliye / P ocedia Economics and Finance 39 ( 2016 ) 373 – 379
3. Da a: Mo i a ion o wo k, axes and li e sa is ac ion ac oss coun ies
This sec ion p esen s some da a on hou s wo ked and labo ax a es ac oss coun ies. I hen includes li e
sa is ac ion numbe s o assess he ue ela ionship be ween hou s wo ked and labo ax a es om di e en
pe spec i e. Tha is why, his pape will ocus on he ole o hose h ee ac o s in de e mining whe e ax s o y o
li e sa is ac ion can c edibly accoun o he magni ude o he di e ences o hou s wo ked be ween hese coun ies.
3.1. Da a on hou s wo ked
The main goal o ou a icle o in es iga e which policy can help cla i y he employee’s mo i a ion. Employee’s
mo i a ion will be measu ed wi h he agg ega e hou s o wo k. Fo ou example coun i es, he measu e o agg ega e
hou s o wo k will be he p oduc o wo numbe s: ci ilian employmen and annual hou s o wo k pe pe son in
employmen which Ohanian e al. (2007) used his me hods in hei p e ious esea ch as well. The employmen and
he hou s da a is aken om he OECD Labo S a is ics Da abase. The sample o coun ies includes: F ance,
Ge many, Hunga y, Es onia and Uni ed S a es. When we conduc ou s a is ical analysis, he coun y sample educe
o 5 coun ies because we measu e only di e ences among he highes hou s wo ked coun ies (Hunga y, Es onia)
and he lowes hou s wo ked coun ies ( F ance, Ge many). I is impo an o no e ha he hou s da a a e mean o
include di e ences in aca ion and s a u o y holidays, as well as di e ences in wo kweek (Roge son, 2008).
The e o e, we should add ha ou s a is ics should be no malized by he size o he popula ion aged 15-65. Because,
hese i e coun ies di e in popula ion size. The logic o his no maliza ion is caused by wo conside a ions ela ed
o ou sample o coun ies. One eason is ha indi iduals unde 15 a e ull- ime s uden s and he second eason is
indi iduals o e he age o 65 a e e i ed om ma ke wo k. Fo measu ing employee’s mo i a ion he agg ega e
hou s o wo k will be calcula ed o all o hese coun ies and o he pe iod 2000-2013. To simpli y compa isons,
we epo all alues ela i e o he US in 2000-2013. Table one indica es he esul ing dis ibu ion o ela i e hou s
o wo k ac oss coun ies.
Table 1.Hou s wo ked ela i e o he US in, 2000-2013
< .8
1.00
F ance (.74)
Hunga y (1.10)
Ge many (.76)
Es onia (1.09)
Table 1 di ulges ha he e a e conside able di e ences in hou s o wo k ac oss hese ou coun ies, wi h he
lowes hou s wo ked coun ies ( F ance, Ge many) wo king a ound mo e han 25% less han i s coun e pa s in he
US and he highes hou s wo ked coun ies (Hunga y, Es onia) wo king a ound mo e han 10% mo e han i s
coun e pa s in he US.
3.2. Calcula ing a e age ax a es on labo income
We know om p e ious s udies ha in he neo-classical g ow h model gene al axes in economy a e di ided in o
ou ca ego y o axes: 1) consump ion ax; 2) in es men ax; 3) capi al ax and 4) labo income ax. The calcula ion
o ax a e p o ided in his pape is only ela ed o labo income. To be mo e p ecise, we shall concen a e on axes
on labo income paid by indi iduals. Ano he h ee axes will be excluded om ou esea ch. Because, in ou
in es iga ion we wan o ocus on a e age labo income ax a e and i s impac on agg ega e hou s o wo k. Because,
indi iduals educe hei labo supply signi ican ly mo e in esponse o an income ax han o an equi alen
consump ion ax Blumkin e al. (2012).
He e, his ques ion can be aised among he eade s ‘why we a e using a e age labo ax ’. Because, acco ding o
economic heo y, income axes a ec he incen i es o supply labo by lowe ing he eal wage (Ohanian e al.,
2008). On he o he hand, using labo income ax o mac oeconomic models is necessa y o measu e he gene al
e ec o o al ax a es ( ax on wage income, ax on capi al income, ax on consump ion and e c.) on he people’s
mo i a ion o wo k. Bu collec ing da a o measu e o al ax a es is no easy. The e o e, we used labo ax a es o
labo income which his ype o measu e in axes has been de eloped by McDaniel (2007). Because, ax sys ems
o en include di e en o ms o axa ion a ec ing he same ax base. On he o he hand, di icul y and di e si y o
376 O khan Nadi o and Kha ai Aliye / P ocedia Economics and Finance 39 ( 2016 ) 373 – 379
ax exemp ions, deduc ions and c edi s complica e he si ua ion o scien is s o es ima e he ac ual ax bu den om
in o ma ion on s a u o y ax a es. I is ob ious ha o p oduce ime-se ies and c oss-coun y samples o ax a es a e
se e ely limi ed by da a a ailabili y. Tha is why, his pape p oposes a u iliza ion o h ee mos widely used
me hods:
1) One o hem is called as an e ec i e ax a e. Mendoza e al. (1994) compu ed he ime se ies o e ec i e
ax a es on consump ion, capi al income and labo income. They measu ed hese ax a es o G7 coun ies
using in o ma ion om publicly a ailable da a sou ces. Mendoza e al. (1994) p o ide a me hod o
calcula ing a e age ax a es ha does no ely on da a om indi idual ax e u ns o axes paid by income
b acke .
2) P esco (2004) modi ies he p ocedu e o Mendoza e al o p oducing he e ec i e ma ginal ax a e on
labo income
3) McDaniel (2007) p oduced se ies o e ec i e a e age ax a es on labo income which indica es axes
le ied on labo income, pay oll and consump ion o 15 OECD coun ies om he mid o 1950s h ough
he ea ly 2000s. She ound ha he e ec i e a e age labo ax is a ound 30% in he highes hou s wo ked
coun ies, while i is a ound 50% in he lowes hou s wo ked coun ies.
The e a e some di e ences in de ails among hese h ee me hodologies and McDaniel’s wo k modi ies he p e ious
es ima es o a e age ax a es ac oss coun ies by Mendoza e al (1994) and P esco (2004). To ob ain a
co espondence om he ac ual ax sys ems o he axes in he model, we use he me hod o McDaniel (2007).
Table 2 displays all ax e enues, domes ic income, and p i a e expendi u es om OECD Na ional Accoun s
Volume o calcula e ax a es om 2000-2013.
Table 2: SNA 2000-2013 Na ional Accoun Da a
GDP
G oss Domes ic P oduc
TPI
Taxes on p oduc ion and impo s
Sub
Subsidies
HHTL
(hh) Taxes on income and p o i s
SS
(go ) Ac ual Social con ibu ions,
ecei able
Sou ce: McDaniel (2007) No e: ‘hh’ deno es a alue comes om he houshold accoun s and ‘go ’ om he
go e nmen accoun s
So he a e age ax a e on labo income
h
W
is hen ob ained as
))()(1( SubTPIGDP
HHTSS L
h


T
W
(1)
We se
7.01 
T
. Because, Gollin (2002) ound u he e idence o his labo sha e and i is oughly cons an
o e coun ies, in he ange o 0.65 and 0.80. Following McDaniel (2007), we ound ha he e ec i e a e age labo
ax in he highes hou s wo ked coun ies (Hunga y, Es onia) and he lowes hou s wo ked coun ies ( F ance,
Ge many) is a ound 35-40 %, while he same a e is a ound 20-25% in he US (mo e in o ma ion see Appendix A).
I we can see ha a e age labo ax a es is he same o bo h he highes and lowes hou s wo ked coun ies, hen
his ques ion can be aised: ‘Wha is he key ac o ha can accoun o he di e ences in hou s wo k, i i is no
labo ax? ’. In he nex sec ion, we make an a emp a shedding some ligh on his ques ion using da a on li e
sa is ac ion.
3.3. Isn’ a li e sa is ac ion is g ea hing?
Li e sa is ac ion measu es how people e alua e hei li e as a whole a he han hei cu en eelings. When
asked o a e hei gene al sa is ac ion wi h li e on a scale om 0 o 10, people ac oss he OECD ga e i a 6.6 g ade.
Li e sa is ac ion is no e enly sha ed ac oss he OECD howe e . Some coun ies – Es onia, Hunga y– ha e a
377
O khan Nadi o and Kha ai Aliye / P ocedia Economics and Finance 39 ( 2016 ) 373 – 379
ela i ely low le el o o e all li e sa is ac ion, wi h a e age sco es o less han 5.6. A he o he end o he scale,
sco es each 7-7,5 in Ge many, F ance. The e is almos no di e ence in li e sa is ac ion le els be ween men and
women ac oss OECD coun ies. Li e sa is ac ion numbe s a e means aken om Eu oba ome e da a. These da a
show a signi ican e ec o hou s wo ked on happinies in he 2013 su ey: ewe hou s wo ked is associa ed wi h
mo e li e sa is ac ion.
4. Model
To es ima e esponsi eness o hou s wo ked pe employee o he li e sa is ac ion and labo income ax, we
employ i s ly impulse esponse analysis based on un es ic ed Vec o Au o eg essi e (VAR) model and secondly
panel mul iply linea eg ession model.
He e, , , and deno e hou s wo ked pe employee, li e sa is ac ion index,
and labo income ax, espec i ely a ime pe iod. is a bina y a iable akes he alue 1 o he
obse a ions om he coun ies wi h low wo king hou s (Ge many and F ench), and 0 o hose o he coun ies
wi h high wo king hou s (Hunga y, and Es onia). co e s all ins i u ional a iables (bene i eplacemen a es,
unemploymen bene i du a ion, ne union densi y, and employmen p o ec ion) added o he model o con ol such
e ec s. Ins i u ional a iables used in ou eg essions a e aken om Ins i u ional Compa isons (DICE Da abase)
(mo e in o ma ion, see Appendix B).
and a e he e o e ms.
5. Empi ical esul s and in e p e a ion
Based on he es ima ion esul s, impulse esponse simula ions a e epo ed in igu e 1. Simula ions e eals no
esponse in hou s wo ked pe employee o he one s anda d de ia ion in labo income ax. Howe e , he dependen
a iable is esponsi e o he li e sa is ac ion index. The e is nega i e impac o one s anda d de ia ion in li e
sa is ac ion index o e he hou s wo ked pe employee. Bo h indings suppo ou a gumen s.
-.010
-.005
.000
.005
.010
.015
1 2 3 4 5 6 7 8 9 10
Response o LOG(HOURS_WORK) o LABOR_TAX
-.010
-.005
.000
.005
.010
.015
1 2 3 4 5 6 7 8 9 10
Response o LOG(HOURS_WORK) o SAT_INDE
X
py
Figu e 1: Impulse- esponse simula ions
Es ima ion o panel mul iply linea eg ession model also e eals simila indings. Es ima ed equa ion is
p esen ed as below whe e numbe s in b acke s a e he -s a is ic alues o he co esponding coe icien .

)(0137.0)(0286.0
)(0064.0)(5111.06037.02248.0
1186.00889.03052.7
TAXTAX
INDEXINDEXWORKED
p o ec ionLogdensi yLog
du a ionLog a esLogLABORLABOR
DUMMYSATSATHOURSLog



(2)

378 O khan Nadi o and Kha ai Aliye / P ocedia Economics and Finance 39 ( 2016 ) 373 – 379
Equa ion (2) p o ides use ul indings e eal he di ec ion and signi icance o he ela ionship om independen
a iables o he hou s wo ked pe employee. Due o space limi a ion, we will in e p e only coe icien s ep esen ing
he impac o li e sa is ac ion index, and labo income ax. Acco ding o he model esul s, li e sa is ac ion has
s a is ically signi ican and posi i e impac o e hou s wo ked pe employee in coun ies wi h high wo king hou s
while i is s a is ically signi ican and nega i e o he coun ies wi h low wo king hou s. In o he wo ds, 1 poin
highe li e sa is ac ion index inc eases hou s wo ked pe employee 8.89% in coun ies wi h high wo king hou s and
dec eases 2.71% ((0.1186-0.0889)*100%) in coun ies wi h low wo king hou s. Al hough he coe icien o labo
income ax is economically signi ican ep esen ing he ela ionship in coun ies wi h high wo king hou s, i is no
s a is ically signi ican a con en ionally adop ed signi icance le els (1%, 5%, and 10%). Howe e , impac
di e ence in coun ies wi h low wo king hou s compa ed wi h he o he g oup is la ge and s a is ically signi ican .
Ne e heless, i can be concluded ha inc easing labo income ax inc ease mo i a ion o employees o wo k mo e,
and his mo i a ion e ec is conside able highe in in coun ies wi h low wo king hou s.
6. Conclusion
In his a icle, we a gue ha empi ical app oach o he ax–wo k mo i a ion ela ionship ha akes in o accoun
he dis inc ion be ween he highes hou s wo ked coun ies and he lowes hou s wo ked coun ies helps o gene a e
signi ican insigh s.To p o e his a gumen , we cons uc ed bo h impulse esponse analysis based on un es ic ed
Vec o Au o eg essi e (VAR) model and panel mul iply linea eg ession model in which coun ies wi h high
wo king hou s and low wo king hou s en e as sepa a e ac o s in o he p ocess. The econome ic model was
es ima ed and es ed o ou coun ies (Hunga y, Es onia, Ge many and F ance) o e he pe iod 2000–2013. The
p ima y poin s om hese models can be summa ized as ollows. Inc eases in he li e sa is ac ion exe nega i e
e ec s on wo king hou s in coun ies wi h low wo king hou s, while i has posi i e e ec s on wo king hou s in
coun ies wi h high wo king hou s.
Acknowledgemen s
I hank wi h my co-au ho o my doc o al supe iso B uce Dehning o his ad ice and cons an encou agemen .
Appendix A. Table 3: A e age Tax on Labo , τh
Es onia
F ance
Ge many
Hunga y
Uni ed S a es
2000
0.359
0.363
0.385
0.390
0.239
2001
0.362
0.360
0.380
0.374
0.237
2002
0.356
0.354
0.379
0.370
0.215
2003
0.355
0.356
0.379
0.368
0.205
2004
0.358
0.363
0.381
0.365
0.238
2005
0.363
0.361
0.380
0.386
0.236
2006
0.358
0.355
0.383
0.384
0.215
2007
0.360
0.354
0.382
0.382
0.210
2008
0.359
0.361
0.385
0.390
0.240
2009
0.364
0.360
0.382
0.388
0.242
2010
0.358
0.359
0.381
0.380
0.239
2011
0.361
0.357
0.379
0.383
0.243
2012
0.359
0.362
0.388
0.396
0.241
2013
0.363
0.360
0.386
0.388
0.238
Appendix B. Table 4. Ins i u ional a iables
379
O khan Nadi o and Kha ai Aliye / P ocedia Economics and Finance 39 ( 2016 ) 373 – 379
• Employmen p o ec ion. This a iable is highe he s ic e he employmen p o ec ion legisla ion, wi h ange
{0, 2}.
• Ne union densi y. This a iable measu es he ac ion o wo ke s ha we e union membe s o e he sample
pe iod co e ed.
• Bene i eplacemen a es. This a iable measu es he pe cen age o (a e age be o e ax) ea nings co e ed
h ough unemploymen and social insu ance p og ams.
• Bene i du a ion. This a iable is a p oxy o he du a ion o unemploymen bene i speci ied abo e. A alue o
ze o indica es ha he unemploymen bene i p o ision s ops wi hin he i s yea . A alue o one indica es ha
unemployed ecei e he amoun de ined in BRR o i e yea s.
Sou ce: Au ho 's own elabo a ion based on: (Ohanian e al., 2008)
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