Does tax policy affect the rate of self-employment in a modern welfare state? This question is analyzed empirically … influence on the unincorporated rate of self-employment, though the effect is modest. No effects from regular labor income …-tax welfare state. Earlier time-series studies analyzing self-employment and taxation have with few exceptions been based on data …

subject to strong qualifications. It is demonstrated that the wage and employment effects of a one percentage point increase … that a given increase in the employees' payroll tax rate will induce greater employment reductions (and greater increases …