Does Tax Evasion Affect Occupational Choice?*
提出一种新的微观计量方法，识别逃税机会对职业选择的扭曲程度。通过复制先前研究并分析英国微观数据，发现自雇与受雇的职业选择与金钱因素关系不稳健，尤其不受避税和逃税机会影响。
Abstract This paper presents a novel micro‐econometric procedure that identifies the extent to which occupational choices are distorted by opportunities for tax evasion. Previous studies claim to have found significant and substantial effects, but analysis and replication of their methods reveals that they generate conflicting and misleading results. The paper then implements the new procedure using several British micro‐data sets. A thorough empirical investigation reveals that occupational choice between self‐employment and paid employment is not robustly related to pecuniary factors in general, and is invariant to tax avoidance and evasion opportunities in particular.