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Tax progressivity and self-employment dynamics
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Arulampalam, Wiji and Papini, Andrea (2021) Tax progressivity and self-employment dynamics. The Review of Economics and Statistics . doi:10.1162/rest_a_01046 (In Press)
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WRAP-tax-progressivity-self-employment-dynamics-Arulampalam-2021.pdf - Accepted Version - Requires a PDF viewer. Download (1740Kb) | Preview |
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Official URL: http://dx.doi.org/10.1162/rest_a_01046
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 | ||||||
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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, 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: | 6 May 2021 | ||||||
| Dates: |
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| DOI: | 10.1162/rest_a_01046 | ||||||
| Status: | Peer Reviewed | ||||||
| Publication Status: | In Press | ||||||
| Publisher Statement: | 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 | ||||||
| RIOXX Funder/Project Grant: |
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