What theory or theories of motivation might describe change

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Q. A research study has suggested that changes in hours worked over time are due, in part, to changes in tax rates. "If taxes and (government expenditures) are high, that may lead to less work," said one of the researchers. Supporting his theory, since 2001, workers in the United States have enhancement their hours worked while tax rates have dropped. What theory or theories of motivation might describe such a change?

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