Effects of the United States tax system on transitions into self-employment

By Donald Bruce. 2000

262 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Management of Technology and Innovation

View Paper: https://www.semanticscholar.org/paper/c031bd735b52d1c0ec65f7e1dfa6c7e2d45b4bce

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Citations in the corpus

Employment transitions of women in India: A panel analysis (2019, methodology): “The empirical literature on poverty dynamics and employment transitions deals with the issue of endogenous initial condition using a switching regression model (Stewart and Swaffield, 1999; Bruce, 2000; Cappellari and Jenkins, 2004; Jeon, 2008).”
Gender differences in self‐employment (2005, background): “Specifically, Bruce (2000) looks at differential tax treatment of salaried employment and self-employment.”
Transitions to self-employment at older ages: The role of wealth, health, health insurance and other factors (2007, methodology): “We use detailed data on demographic characteristics, job characteristics, income and wealth from various sources, health status, access to health insurance coverage, retirement expectations and a spouse’s characteristics to identify the determinants of who becomes self-employed later in life, who…”
Tax Policy and Entrepreneurial Entry (2000, background): “First, he focuses on the decision to enter self employment; in a companion paper (Bruce, 1999b), he examines the decision to exit self employment.”
Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. ☆ (2007, background): “In addition, as emphasized by Bruce (2000), we felt it important to take into account the effects of the payroll tax.40 The payroll tax can encourage entrepreneurial activity since the tax is avoided when income is shifted to the corporate sector.”
Public Policy, Entrepreneurship, And Economic Freedom (2005, methodology): “Also relevant to the focus of our research is the strand of literature focusing on income and payroll tax policy.10 For example, Bruce (2000) examines income and payroll taxes of the self-employed and wage-and-salary workers to see if tax differentials affect the choice to be self-employed.”