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
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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
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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
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