Tax policy and entrepreneurship: empirical evidence from Sweden |
| |
Authors: | Åsa Hansson |
| |
Institution: | 1.Department of Economics,Lund University,Lund,Sweden |
| |
Abstract: | This paper examines the relationship between income taxes and the decision to become self-employed using data from Sweden.
By making it possible to track a large number of individuals over extended time periods and across a number of tax rate changes
while controlling for important additional determinants, available tax-return information from Sweden allows for statistical
estimation of the influence that income taxes have on the probability of becoming self-employed. The changing tax rate structure
combined with the fact that the Swedish tax system does not provide additional tax benefits to small-business entrepreneurs
compared with those who work as employees provides a powerful setting through which to examine the tax rate structure’s influence
on individuals’ choice to become self-employed. Contrary to many earlier studies based on US data, this paper finds that both
average and marginal taxes have a negative impact on the decision to become self-employed. |
| |
Keywords: | |
本文献已被 SpringerLink 等数据库收录! |
|