Arulampalam, Wiji; Papini, Andrea - 2021 - This version: April 20, 2021
Analysis of the relationship between taxes and self-employment should account for the interplay between responses in … self-employment and wage employment. To this end, we estimate a two-state multi-spell duration model which accounts for … policy experiment simulating a atter tax schedule in the year 2000 is found to encourage self-employment, delivering a net …