Arbeitspapier

Effects of taxes on youth self-employment and income

I study the link between taxes and youth self-employment. I make use of a Swedish reform, implemented in 2007-09, which suddenly made the payroll tax and the self-employment tax vary by age. The results suggest that youth self-employment is insensitive to tax reductions, both in the short run and in the somewhat longer run. I also study the effect of the tax reductions on income. For those that are defined as self-employed, I find positive effects on income from self-employment, and negative effects on income from wage employment. This finding suggests that the lower taxes caused the self-employed to reallocate time from employment to self-employment.

Sprache
Englisch

Erschienen in
Series: IFN Working Paper ; No. 1117

Klassifikation
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Fiscal Policies and Behavior of Economic Agents: Firm
Labor Demand
Wages, Compensation, and Labor Costs: Public Policy
Mobility, Unemployment, and Vacancies: Public Policy
Thema
Youth unemployment
Self-employment tax
Tax subsidy
Self-employment

Ereignis
Geistige Schöpfung
(wer)
Egebark, Johan
Ereignis
Veröffentlichung
(wer)
Research Institute of Industrial Economics (IFN)
(wo)
Stockholm
(wann)
2016

Handle
Letzte Aktualisierung
10.03.2025, 11:41 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Egebark, Johan
  • Research Institute of Industrial Economics (IFN)

Entstanden

  • 2016

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