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Tax progressivity and self-employment dynamics

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Arulampalam, Wiji and Papini, Andrea (2023) Tax progressivity and self-employment dynamics. The Review of Economics and Statistics, 105 (2). pp. 376-391. doi:10.1162/rest_a_01046 ISSN 0034-6535.

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Official URL: http://doi.org/10.1162/rest_a_01046

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Abstract

Analysis of the relationship between taxes and self-employment should account 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 to 2011. Our findings confirm theoretical predictions, and are robust to various changes to definitions and sample selections. A policy experiment simulating a atter tax schedule in the year 2000 is found to encourage self-employment, delivering a net increase of predicted inow into self-employment from 2.8% to 5.3%.

Item Type: Journal Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Social Sciences > Economics
Library of Congress Subject Headings (LCSH): Progressive taxation, Tax incidence, Income tax -- Mathematical models, Self-employed, Income distribution -- Econometric models, Taxation
Journal or Publication Title: The Review of Economics and Statistics
Publisher: MIT Press
ISSN: 0034-6535
Official Date: 3 March 2023
Dates:
DateEvent
3 March 2023Published
6 May 2021Available
19 April 2021Accepted
Volume: 105
Number: 2
Page Range: pp. 376-391
DOI: 10.1162/rest_a_01046
Status: Peer Reviewed
Publication Status: Published
Reuse Statement (publisher, data, author rights): This is the author’s final version, and that the article has been accepted for publication in The Review of Economics and Statistics © 2021 by the President and Fellows of Harvard College and the Massachusetts Institute of Technology
Access rights to Published version: Restricted or Subscription Access
Date of first compliant deposit: 27 May 2021
Date of first compliant Open Access: 28 May 2021
RIOXX Funder/Project Grant:
Project/Grant IDRIOXX Funder NameFunder ID
UNSPECIFIEDNorges Forskningsrådhttp://dx.doi.org/10.13039/501100005416

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