An Empirical Model of Tax Convexity and Self-Employment
研究了累进边际所得税率是否抑制自雇就业，通过构建税收凸性变量并纳入结构probit模型，发现税收凸性和税后收入差异对自雇概率有显著影响，但模拟的单一税改革显示税收效应较小。
Do progressive marginal income tax rates discourage self-employment? We assume risk neutrality to construct an implicit surtax on stochastic income relative to steady income, arising from a convex tax schedule. It is computed as part of a structural probit model with earnings equations and a tax simulator. The tax convexity variable and the net-of-tax income difference between self- and paid employment have the predicted signs and high levels of statistical significance for the probability of self-employment. A simulated flat tax reform suggests the tax effects are small. © 2014 The President and Fellows of Harvard College and the Massachusetts Institute of Technology