Tax Progressivity and Self-Employment Dynamics
利用挪威1993-2011年大型行政面板数据，估计两状态多持续期模型，发现更平坦的税制会促进自雇就业，使预测流入率从2.8%升至5.3%。
Abstract Analysis of the relationship between taxes and self-employment should account for the interplay between responses in self-employment and wage employment. To this end, we estimate a two-state multispell duration model which accounts for both observed and unobserved heterogeneity using a large longitudinal administrative data set for Norway for 1993 to 2011. Our findings confirm theoretical predictions and are robust to various changes to definitions and sample selections. A policy experiment simulating a flatter tax schedule in the year 2000 is found to encourage self-employment, delivering a net increase of predicted inflow into self-employment from 2.8% to 5.3%.