Taxation as a determinant on self -employment
نویسندگان
چکیده
منابع مشابه
Risk, Self-Employment and Differential Income Taxation
Previous research has identified non-diversifiable risk and a preference for “being one’s own boss” as key determinants of participation in self-employment. Using a simple model of occupational choice, I show how both factors can cause efficiency losses in a free market economy, and how linear differential occupational taxation can improve on the market outcome. A simulation exercise calibrated...
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ژورنال
عنوان ژورنال: Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse, Rynki Finansowe, Ubezpieczenia
سال: 2015
ISSN: 1733-2842,2300-4460
DOI: 10.18276/frfu.2015.76/1-09