Does the tax system ruin the motivation to seek advancement?

A number of hypotheses related to the effects of taxes and to social comparison processes were tested by means of a mail questionnaire in a study of 338 salaried employees, mostly in middle management positions. The results indicate that the tax system with progressive income taxes and increasing ma...

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Veröffentlicht in:Journal of economic psychology 1986-06, Vol.7 (2), p.221-243
Hauptverfasser: von Grumbkow, Jasper, Wärneryd, Karl-Erik
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container_title Journal of economic psychology
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creator von Grumbkow, Jasper
Wärneryd, Karl-Erik
description A number of hypotheses related to the effects of taxes and to social comparison processes were tested by means of a mail questionnaire in a study of 338 salaried employees, mostly in middle management positions. The results indicate that the tax system with progressive income taxes and increasing marginal rates of taxation did not serve as a significant inhibitor to the promotion will. Other factors such as the acceptability of the expected net salary raise in connection with a promotion, age level and the degree of social comparison influenced the promotion will and made the picture rather complex. People who wanted to be promoted were young, compared themselves with colleagues, had a relatively low income level and attached low importance to family and leisure activities.
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identifier ISSN: 0167-4870
ispartof Journal of economic psychology, 1986-06, Vol.7 (2), p.221-243
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language eng
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source RePEc; ScienceDirect Journals (5 years ago - present); Periodicals Index Online
subjects Behavior. Attitude
Biological and medical sciences
Career advancement
Employee promotions
Fiscal policy
Fundamental and applied biological sciences. Psychology
Managers
Marginal
Middle management
Motivation
Psychology. Psychoanalysis. Psychiatry
Psychology. Psychophysiology
Social psychology
Statistical analysis
Tax rates
Taxes
title Does the tax system ruin the motivation to seek advancement?
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