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Self-employment: Influence of Tax Incentives and Income Underreporting
[Zeitschriftenartikel]
Abstract The aim of the article is to answer the question whether the tax benefits that can be obtained by the self-employed in Poland influence the decision to start their own business. In the study, the EUROMOD microsimulation model is used to determine tax benefits from self-employment. The estimated tax ... mehr
The aim of the article is to answer the question whether the tax benefits that can be obtained by the self-employed in Poland influence the decision to start their own business. In the study, the EUROMOD microsimulation model is used to determine tax benefits from self-employment. The estimated tax benefits are then used in a probit regression to explain the probability of self-employment. The survey is carried out for both original EU-SILC data and adjusted data, assuming that the income reported by the self-employed is underreported. The results of the survey based on the original data indicate that taxpayers make irrational decisions about taking up self-employment. This is because as the benefits of self-employment increase, the probability of self-employment decreases. After ad-justing the data on self-employed income with the underreported income, the results of the analysis lead to the opposite conclusion.... weniger
Thesaurusschlagwörter
Selbständigkeit; Besteuerung; Polen; Unternehmensgründung; Einkommen
Klassifikation
Arbeitsmarktforschung
Freie Schlagwörter
underreporting; EU-SILC 2013-2016
Sprache Dokument
Englisch
Publikationsjahr
2021
Seitenangabe
S. 171-188
Zeitschriftentitel
Prague Economic Papers, 30 (2021) 2
DOI
https://doi.org/10.18267/j.pep.766
ISSN
2336-730X
Status
Veröffentlichungsversion; begutachtet (peer reviewed)
Lizenz
Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung 4.0