Heim, Bradley T.; Lurie, Ithai Z. - In: Journal of Public Economics 94 (2010) 11-12, pp. 995-1007
This paper estimates the effect of an increase in the deductibility of health insurance premiums for self-employed individuals on the probability of being self-employed. Using a panel of tax returns from 1999 to 2004, we estimate fixed effects instrumental variable regressions for the...