Matches in SemOpenAlex for { <https://semopenalex.org/work/W2939832972> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W2939832972 endingPage "773" @default.
- W2939832972 startingPage "757" @default.
- W2939832972 abstract "The paper examines how the incentives for individuals to take up self-employment, rather than paid employment, are influenced by the marginal and average income tax rate. A model is developed in which an individual optimally chooses the supply of labor effort and the amount of tax to evade. Assuming that remuneration is more responsive to effort but that the opportunities for evasion are greater in self-employment, we find a negative relationship between self-employment and the marginal tax rate but a positive relationship with the average rate. This is supported by empirical evidence for 15 OECD countries over the 1980s." @default.
- W2939832972 created "2019-04-25" @default.
- W2939832972 creator A5000147352 @default.
- W2939832972 creator A5043705859 @default.
- W2939832972 date "1999-04-01" @default.
- W2939832972 modified "2023-10-10" @default.
- W2939832972 title "Marginal and Average Tax Rates and the Incentive for Self‐Employment" @default.
- W2939832972 cites W1485337533 @default.
- W2939832972 cites W1969779445 @default.
- W2939832972 cites W1974789820 @default.
- W2939832972 cites W1997740221 @default.
- W2939832972 cites W2003640671 @default.
- W2939832972 cites W2004382909 @default.
- W2939832972 cites W2016998087 @default.
- W2939832972 cites W2042188900 @default.
- W2939832972 cites W2046534594 @default.
- W2939832972 cites W2047440225 @default.
- W2939832972 cites W2048362283 @default.
- W2939832972 cites W2067830769 @default.
- W2939832972 cites W2084636603 @default.
- W2939832972 cites W2085208778 @default.
- W2939832972 cites W2111910337 @default.
- W2939832972 cites W2134246329 @default.
- W2939832972 cites W2141606358 @default.
- W2939832972 cites W2164359947 @default.
- W2939832972 cites W2165144879 @default.
- W2939832972 cites W2735559967 @default.
- W2939832972 doi "https://doi.org/10.1002/j.2325-8012.1999.tb00198.x" @default.
- W2939832972 hasPublicationYear "1999" @default.
- W2939832972 type Work @default.
- W2939832972 sameAs 2939832972 @default.
- W2939832972 citedByCount "5" @default.
- W2939832972 countsByYear W29398329722013 @default.
- W2939832972 countsByYear W29398329722020 @default.
- W2939832972 countsByYear W29398329722021 @default.
- W2939832972 crossrefType "journal-article" @default.
- W2939832972 hasAuthorship W2939832972A5000147352 @default.
- W2939832972 hasAuthorship W2939832972A5043705859 @default.
- W2939832972 hasConcept C145236788 @default.
- W2939832972 hasConcept C162324750 @default.
- W2939832972 hasConcept C175444787 @default.
- W2939832972 hasConcept C29122968 @default.
- W2939832972 hasConceptScore W2939832972C145236788 @default.
- W2939832972 hasConceptScore W2939832972C162324750 @default.
- W2939832972 hasConceptScore W2939832972C175444787 @default.
- W2939832972 hasConceptScore W2939832972C29122968 @default.
- W2939832972 hasIssue "4" @default.
- W2939832972 hasLocation W29398329721 @default.
- W2939832972 hasOpenAccess W2939832972 @default.
- W2939832972 hasPrimaryLocation W29398329721 @default.
- W2939832972 hasRelatedWork W1898347544 @default.
- W2939832972 hasRelatedWork W1976613486 @default.
- W2939832972 hasRelatedWork W1999079104 @default.
- W2939832972 hasRelatedWork W2038425722 @default.
- W2939832972 hasRelatedWork W2041189243 @default.
- W2939832972 hasRelatedWork W2090857844 @default.
- W2939832972 hasRelatedWork W2269959578 @default.
- W2939832972 hasRelatedWork W2969387114 @default.
- W2939832972 hasRelatedWork W3122085453 @default.
- W2939832972 hasRelatedWork W3143428008 @default.
- W2939832972 hasVolume "65" @default.
- W2939832972 isParatext "false" @default.
- W2939832972 isRetracted "false" @default.
- W2939832972 magId "2939832972" @default.
- W2939832972 workType "article" @default.