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

Lars Calmfors

Forskningsområden: Arbetsmarknads- och makroekonomi.

Några av de frågor Lars Calmfors försöker besvara i sin forskning:

  • Orsaker till arbetslöshet?
  • Hur fungerar EMU?
  • Hur kan olika institutionella arrangemang bidra till en lämplig finanspolitik? 

IFN kalendarium

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