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| Titre : | Income and occupational choice responses of the self-employed to tax rate changes: Heterogeneity across reforms and income (2019) |
| Auteurs : | Nicole Bosch ; Henk-Wim de Boer |
| Type de document : | Article : texte imprimé |
| Dans : | Labour economics (vol. 58, June 2019) |
| Article en page(s) : | pp. 1-20 |
| Langues: | Anglais |
| Catégories : |
Thésaurus CEREQ REVENU ; FINANCE PUBLIQUE ; ORIENTATION TOUT AU LONG DE LA VIE ; TRAVAIL SALARIE ; TRAVAIL INDEPENDANT ; PAYS BAS |
| Résumé : | This study examines the responsiveness of self-employment income and choice of self-employment rather than wage employment to tax changes in the Netherlands. We exploit several tax reforms in 1999–2012 that affected income from self-employment and wage income differently. We estimate an Elasticity of Taxable Income (ETI) of 0.3 for the self-employed. We find that the self-employed respond much stronger to tax incentives than wage earners, and did so more to the major tax reform in 2001 than to the two smaller reforms in 2005 and 2007. Further, contrary to earlier studies, we find the ETI for the self-employed to be decreasing in income. However, we find no evidence that net-of-tax earnings differentials affect occupational choice responses. (Source : revue) |
| Document Céreq : | Non |
| En ligne : | https://www.sciencedirect.com/science/article/pii/S0927537119300119 |
