dc.contributor.author | ZAWISZA, Tomasz | |
dc.date.accessioned | 2019-09-18T14:53:34Z | |
dc.date.available | 2019-09-18T14:53:34Z | |
dc.date.issued | 2019 | |
dc.identifier.issn | 1830-7728 | |
dc.identifier.uri | https://hdl.handle.net/1814/64166 | |
dc.description.abstract | I 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.mimetype | application/pdf | en |
dc.language.iso | en | en |
dc.publisher | European University Institute | en |
dc.relation.ispartofseries | EUI MWP | en |
dc.relation.ispartofseries | 2019/08 | en |
dc.rights | info:eu-repo/semantics/openAccess | en |
dc.subject | Employment | en |
dc.subject | Self-employment | en |
dc.subject | Optimal taxation | en |
dc.subject | Occupational choice | en |
dc.subject | D31 | en |
dc.subject | H21 | en |
dc.subject | H24 | en |
dc.subject | H25 | en |
dc.subject | J24 | en |
dc.title | Optimal taxation of employment and self-employment : evidence from Poland and implications | en |
dc.type | Working Paper | en |