Article : texte imprimé

Income and occupational choice responses of the self-employed to tax rate changes: Heterogeneity across reforms and income

Nicole Bosch ; Henk-Wim de Boer |

Dans Labour economics (vol. 58, June 2019)

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 a[...]

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