Taxation and self-employment
"In this paper I theoretically show that if the self-employed evade income taxes, then the choice of being self-employed is more sensitive to the tax rates on wages than to tax rates on income from self-employment. Using variation in the statutory tax rates across countries, industries, and occ...
Main Author: | Bárány, Zsófia L. |
---|---|
Institution: | ETUI-European Trade Union Institute |
Format: | TEXT |
Language: | English |
Published: |
Luxembourg
2017
LIS |
Subjects: | |
Online Access: | https://www.labourline.org/KENTIKA-19395834124911130169-Taxation-and-self-employment.htm |
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