Horizontal Equity and the Taxation of Employed and Self-Employed Workers
نویسندگان
چکیده
منابع مشابه
Retirement patterns for self-employed workers.
1. The allowances could be tied to other social security benefits, which are adjusted annually in November. Although the adjustment has been keyed to either prices or wages, whichever is higher, the new social security bill, which has just been passed and will determine the November 1980 uprating, changes the indexing formula to follow prices only. 2. Benefits could be indexed in line with the ...
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We analyse the effects of wage uncertainty on the labour supply of selfemployed workers, using PSID data on self-employed American males. The standard deviation of past wages, as a measure of wage uncertainty, is the key determinant of male self-employed labour supply, with a significant positive effect. In contrast there is no effect from the (instrumented) wage or other explanatory variables....
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Both human capital accumulation and Lazear contracts can explain the raising wage of salary/wage worker through job experience or tenure. To distinguish between these two effects, Lazear and Moore (1984) used self-employed workers’ wage growth to partial out the effect of human capital accumulation from salary/wage workers’ wage growth. When the human capital accumulation behavior is identical ...
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Self-employed persons work in a less constrained environment than do most wage-and-salary employees. Generally they are not subject to compulsory retirement nor are they affected by institutional rules concerning labor supply. Data from the 1969 and 1971 interviews of the Retirement History Study show that the labor supply and retirement patterns of the self-employed are distinct from those of ...
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according to research, academic self-concept and academic achievement are mutually interdependent. in the present study, the aim was to determine the relationship between the academic self-concept and the academic achievement of students in english as a foreign language and general subjects. the participants were 320 students studying in 4th grade of high school in three cities of noor, nowshah...
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ژورنال
عنوان ژورنال: Fiscal Studies
سال: 1997
ISSN: 0143-5671,1475-5890
DOI: 10.1111/j.1475-5890.1997.tb00255.x