Income taxaton and labor force participation in transition economies: evidence from bulgaria, russian federation and serbia

Bu çalışma Bulgaristan, Rusya Federasyonu ve Sırbistan gibi geçiş ekonomilerinde işgücüne katılıma gelir vergilendirmesinin etkisine kanıt bulmaya yöneliktir. Bu kanıt yüksek işgücüne katılım oranlarına sahip olan ülkelerin kişisel gelir vergilendirmesindeki değişmeye nispeten duyarlı olmadığını öne sürmektedir. Ekonometrik tahminler Heckman (1979) yöntemi kullanılarak yapılmıştır ve ampirik sonuçlar hem kadın hem de erkeklerde işgücüne katılımın ücret esnekliklerinin nispeten küçük olduğunu göstermektedir. Buna karşılık, ücretlerdeki değişmeye işgücüne katılım kararının duyarlılığının kadınlarda daha büyük olduğu sonucu bulunmuştur. Çalışmada ele alınan ülkelerde vergi politikası düzenlenirken kişisel gelir vergilendirmesindeki değişmelere işgücüne katılımın duyarsızlığının ciddi etkiler ortaya çıkarabileceği söylenebilir.

Geçiş ekonomilerinde işgücüne katılım ve gelir vergilendirmesi : Bulgaristan, Rusya Federasyonu ve Sırbistan örneği

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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