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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
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: | 3 March 2023 | ||||||||
| Dates: |
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| 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: |
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