| Publisher | Federal Reserve Board | ||
|---|---|---|---|
| Format | 499.6KB PDF | Date added | 22 Dec 2003 |
| Topics | Financial Management, Human Capital Management | ||
| Downloads | 7 | ||
This paper adds a new dimension to the literature that uses individual level data to assess the effects of tax policy on self-employment. Specifically, the study presented in this paper uses repeated cross-section data from the Surveys of Consumer Finances (SCF) against the background of the tax reforms of 1986 and 1993 to gauge the influence of taxes on self-employment. Using the 1986 and 1993 tax rate reforms as natural experiments allows for the identification of the effect of taxes on the choice to become self-employed. The findings of this paper indicate that marginal and average tax rates are negatively related to the propensity to become self-employed.
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