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dc.contributor.authorZAWISZA, Tomasz
dc.date.accessioned2019-09-18T14:53:34Z
dc.date.available2019-09-18T14:53:34Z
dc.date.issued2019
dc.identifier.issn1830-7728
dc.identifier.urihttps://hdl.handle.net/1814/64166
dc.description.abstractI examine two central questions bearing on the optimal relative taxation of employment and self-employment income using the 2009 Polish reform. Firstly, I estimate the degree of substitution on the extensive margin between the employment and self-employment tax bases, as well as the intensive-margin elasticities for these tax bases separately. The baseline estimates of the intensive-margin elasticities are around 0.2 for the employed and around 0.7 for the self-employed. Secondly, I characterize optimal non-linear employment and self-employment tax schedules in a theoretical model, finding rationale for taxation of self-employment income at lower marginal and total tax rates.en
dc.format.mimetypeapplication/pdfen
dc.language.isoenen
dc.publisherEuropean University Instituteen
dc.relation.ispartofseriesEUI MWPen
dc.relation.ispartofseries2019/08en
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.subjectEmploymenten
dc.subjectSelf-employmenten
dc.subjectOptimal taxationen
dc.subjectOccupational choiceen
dc.subjectD31en
dc.subjectH21en
dc.subjectH24en
dc.subjectH25en
dc.subjectJ24en
dc.titleOptimal taxation of employment and self-employment : evidence from Poland and implicationsen
dc.typeWorking Paperen


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