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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 (Unpublished)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...
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) | ||||||
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| 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 | ||||||
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| 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| Status: | Not Peer Reviewed | ||||||
| Publication Status: | Unpublished | ||||||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: |
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