Income and occupational choice responses of the self-employed to tax rate changes : heterogeneity across reforms and income
Year of publication: |
2019
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Authors: | Bosch, Nicole ; Boer, Henk-Wim de |
Published in: |
Labour economics : official journal of the European Association of Labour Economists. - Amsterdam [u.a.] : Elsevier, ISSN 0927-5371, ZDB-ID 1167233-X. - Vol. 58.2019, p. 1-20
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Subject: | Elasticity of taxable income | Self-employed | Time allocation | Selbstständige | Einkommensteuer | Income tax | Berufswahl | Occupational choice | Elastizität | Elasticity | Einkommenselastizität der Nachfrage | Income elasticity of demand | Einkommen | Income | Einkommensverteilung | Income distribution | Steuerreform | Tax reform | Zeitverwendung | Time use | Steuertarif | Tax rate | Schätzung | Estimation | Arbeitsangebot | Labour supply |
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