How does income and / or payroll tax increase the marginal cost of labour?

[plaguedbyfoibles]

https://www.sapling.com/7980776/definition-distortionary-taxes

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Income taxes are distortionary because they increase the cost of hiring an employee, but don't affect other production costs such as equipment.

I am not sure whether they do mean income taxes or payroll taxes, so if we include both taxes, how can they increase the marginal cost of labour? Is this because they incentivise the employee to seek better pay as a means of mitigating the impact of such taxes on their wages?

Edited April 8, 2022 by plaguedbyfoibles

[Jomaryngs]

Income tax helps the state tax get enough money into the country's budget while taking into account the capabilities of each specific employee.

[Jomaryngs]

On 4/18/2022 at 9:11 PM, Jomaryngs said:

Income tax helps the state tax get enough money into the country's budget while taking into account the capabilities of each specific employee.

 Thus, by paying income taxes, you help the country where you work to increase its economic status. It is good that taxes are calculated based on the salary of a particular employee since, in this way, a person has enough money to live and eat. And this is even more important than increasing the country's economic potential.