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...

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Bibliographic Details
Main Author: Bárány, Zsófia L.
Institution:ETUI-European Trade Union Institute
Format: TEXT
Language:English
Published: Luxembourg 2017
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Online Access:https://www.labourline.org/KENTIKA-19395834124911130169-Taxation-and-self-employment.htm

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