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Autor:innen: 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
IFN Working Paper No. 1117
Verlag: 
Research Institute of Industrial Economics (IFN), Stockholm
Zusammenfassung: 
I study the link between taxes and youth self-employment. I make use of a Swedish reform, implemented in 2007-09, which suddenly made the payroll tax and the self-employment tax vary by age. The results suggest that youth self-employment is insensitive to tax reductions, both in the short run and in the somewhat longer run. I also study the effect of the tax reductions on income. For those that are defined as self-employed, I find positive effects on income from self-employment, and negative effects on income from wage employment. This finding suggests that the lower taxes caused the self-employed to reallocate time from employment to self-employment.
Schlagwörter: 
Youth unemployment
Self-employment tax
Tax subsidy
Self-employment
JEL: 
H25
H32
J23
J38
J68
Dokumentart: 
Working Paper

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