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Marginal Tax Rates and Tax-Favoured Pension Savings of the Self-Employed: Evidence from Sweden
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2012 (English)In: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442, Vol. 114, no 1, 79-100 p.Article in journal (Refereed) Published
Abstract [en]

In recent years, the study of how individuals respond to policies that aim at promoting pension savings has emerged as a vital area of economic research. This paper adds to this body of literature by estimating the tax price elasticity of contributions to tax-favoured pension-savings accounts on a population of self-employed individuals. I exploit a unique total database over the Swedish population that covers the years 19992005. Using instrumental variables, I obtain a tax price elasticity estimate of -0.51 and an income elasticity estimate of 0.13, whereas ordinary least-squares (OLS) produces estimates that conflict with consumer theory.

Place, publisher, year, edition, pages
2012. Vol. 114, no 1, 79-100 p.
Keyword [en]
Income taxation, fringe benefits, individual pension savings, self-employment, G23, H24, J33, J26
National Category
Economics and Business
URN: urn:nbn:se:uu:diva-253285DOI: 10.1111/j.1467-9442.2011.01668.xISI: 000300769200004OAI: oai:DiVA.org:uu-253285DiVA: diva2:813975
Available from: 2015-05-25 Created: 2015-05-25 Last updated: 2015-05-25Bibliographically approved

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Selin, Hakan
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