Self-employment has risen dramatically in Canada, accounting for a disproportionate share of job growth since the 1980s. Using hitherto unexploited information on labour force transitions from sixteen waves of the Survey of Consumer Finances between 1982 and 1998, we show that the changes in...

Under individual taxation with progressive marginal tax rates, households in which the distribution of income is unequal benefit from attributing income to the lower income household member. Self-employment provides greater potential to `split' income in this way because of the absence of a...

Using panel data from the Surveys of Labour and Income Dynamics covering the period 1993 to 2008 in Canada this study examines labour force transitions among older workers. High rates of self-employment among older workers primarily result from greater labour market continuation among the...