2012

Taxation and Entrepreneurship in a Welfare State

Särtryck nr 2012:17

Författare: Mikael StenkulaÅr: 2012 Publikation: Small Business Economics Årgång (nr): 39 (1) Sidor: 77–97
Artikeln online (behörighet kan krävas)
Preliminär version


Does tax policy affect the rate of selfemployment in a modern welfare state? This question is analyzed empirically based on Swedish data for the entire postwar period. Available tax data indicate that payroll taxes have had a negative influence on the unincorporated rate of self-employment, though the effect is modest. No effects from regular labor income taxation or capital gains taxation are found. The paper improves upon earlier studies in that it tries to separate the effects of different taxes and uses cointegration techniques. A further extension is that it studies a Scandinavian high-tax welfare state. Earlier time-series studies analyzing self-employment and taxation have, with few exceptions, been based on data from countries with relatively low tax levels and less comprehensive welfare systems, notably the USA and the UK.


Referens:
Stenkula, Mikael (2012), "Taxation and Entrepreneurship in a Welfare State". Small Business Economics 39(1), 77–97.

Mikael Stenkula

Kontakt

Tel: 08 665 4530
mikael.stenkula@ifn.se

Aktuell forskare

Henrik Jordahl

Forskningsområden: Skattefinansierade tjänster, privatiseringar samt väljarbeteende.

Några av de frågor Henrik Jordahl försöker besvara i sin forskning:

  • Vad förklarar valet mellan offentlig och privat tjänsteproduktion?
  • Hur påverkar detta val tjänsternas kostnader och kvalitet?

IFN kalendarium

  • 18
    Aug

    IFN-forskare till konferens i Tokyo

    Externa aktiviteter

    Henrik Jordahl, Martin Olsson, Niclas Berggren, Lovisa Persson, Daniel Waldenström, Åsa Hansson och Karin Edmark

Institutet för Näringslivsforskning, Grevgatan 34 - 2 tr, Box 55665, SE-102 15 Stockholm, Sweden | Tel: +46-(0)8-665 45 00 | info@ifn.se