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Tax progressivity and self-employment dynamics

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Arulampalam, Wiji and Papini, Andrea (2018) Tax progressivity and self-employment dynamics. Working Paper. Coventry: University of Warwick. Department of Economics. Warwick economics research papers series (WERPS) (1169). (Unpublished)

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Official URL: https://warwick.ac.uk/fac/soc/economics/research/w...

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Abstract

Analysis of the relationship between taxes and self-employment should acccount for the interplay between responses in self-employment and wage employment. To this end, we estimate a two-state multi-spell duration model which accounts for both observed and unobserved heterogeneity using a large longitudinal administrative dataset for Norway for 1993-2011. Our findings confirm theoretical predictions, and are robust to various changes to denitions and sample selections. A policy experiment simulating a flatter tax schedule in the year 2000, is found to encourage both entry into and exit from self-employment, with an increase of about 11.5 percent in net in ow into self-employment.

Item Type: Working or Discussion Paper (Working Paper)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Social Sciences > Economics
Library of Congress Subject Headings (LCSH): Progressive taxation, Income tax, Self-employed, Progressive taxation -- Norway, Income tax -- Norway, Self-employed -- Norway
Series Name: Warwick economics research papers series (WERPS)
Publisher: University of Warwick. Department of Economics
Place of Publication: Coventry
ISSN: 0083-7350
Official Date: 13 June 2018
Dates:
DateEvent
13 June 2018Published
Number: 1169
Number of Pages: 50
Institution: University of Warwick
Status: Not Peer Reviewed
Publication Status: Unpublished
Access rights to Published version: Open Access (Creative Commons)
Date of first compliant deposit: 12 March 2018
Date of first compliant Open Access: 12 March 2018
RIOXX Funder/Project Grant:
Project/Grant IDRIOXX Funder NameFunder ID
UNSPECIFIEDNorges Forskningsrådhttp://dx.doi.org/10.13039/501100005416

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