Finance and Economics Discussion Series

The Effects of the 1986 and 1993 Tax Reforms on Self-Employment

By:

Kevin Moore

Format:

Paperback

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Description

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, this study 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. However, these effects are only significant for the 1986 tax reforms and are sensitive to the model specification. Other factors, such as education, industry, wealth, and attitude toward risks, are consistently more important influences on the choice to become self-employed.

Release date NZ

February 6th, 2013

Author

Kevin Moore

Audience

General (US: Trade)

Contributor

Created by United States Federal Reserve Board

Country of Publication

United States

Illustrations

black & white illustrations

Imprint

Bibliogov

Pages

Publisher

Bibliogov

Dimensions

189x246x3

ISBN-13

9781288713462

Product ID

23805987

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