-born men who were either unemployed, inactive or wage-earners in 1998. Economic outcome in 2002 is measured using income from …

We examine the effects of personal income tax progressivity—in the sense of rising marginal income tax rate—on self …-employment. The impacts of income tax progressivity on self-employment depend on the relative effects of taxing success and the … that there is a negative association between income tax progressivity and self-employment. This suggests that the adverse …

least successful that become self-employed? The residual from an income regression is used as an indicator of who belongs to … which group. We find that both wage-earners who receive a lower income than predicted, i.e. have a negative residual, and … those who receive a higher income than predicted, i.e. have a positive residual, are more likely to become self …

investment opportunities and income per capita. It is also shown that the scope for policies is larger under heterogeneity …