期刊
JOURNAL OF PUBLIC ECONOMICS
卷 94, 期 11-12, 页码 995-1007出版社
ELSEVIER SCIENCE SA
DOI: 10.1016/j.jpubeco.2010.08.007
关键词
Self-employment; Health insurance; Exit and entry; Tax deduction
类别
This paper estimates the effect of an increase in the deductibility of health insurance premiums for self-employed individuals on the probability of being self-employed. Using a panel of tax returns from 1999 to 2004, we estimate fixed effects instrumental variable regressions for the probability of being self-employed, entering into self-employment, and exiting from self-employment. Our results suggest that this policy increased the probability of being self-employed by 1.5 percentage points, and increased the probability that a taxpayer would be primarily or exclusively self-employed by 1.1 and 0.35 percentage points respectively. These effects explain about a third to a half of the total increase in self-employment by these definitions over the sample period. We also find that the probability of entering self-employment increased by 0.8 percentage points and find suggestive evidence that the probability of exit decreased by 2.8 percentage points. (C) 2010 Elsevier B.V. All rights reserved.
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