| Autor: |
Adamczyk, Adam |
| Rok vydání: |
2021 |
| Předmět: |
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| Zdroj: |
Prague Economic Papers, 30, 2, 171-188 |
| Druh dokumentu: |
Zeitschriftenartikel<br />journal article |
| ISSN: |
2336-730X |
| DOI: |
10.18267/j.pep.766 |
| Popis: |
The aim of the article is to answer the question whether the tax benefits that can be obtained by the self-employed in Poland influence the decision to start their own business. In the study, the EUROMOD microsimulation model is used to determine tax benefits from self-employment. The estimated tax benefits are then used in a probit regression to explain the probability of self-employment. The survey is carried out for both original EU-SILC data and adjusted data, assuming that the income reported by the self-employed is underreported. The results of the survey based on the original data indicate that taxpayers make irrational decisions about taking up self-employment. This is because as the benefits of self-employment increase, the probability of self-employment decreases. After ad-justing the data on self-employed income with the underreported income, the results of the analysis lead to the opposite conclusion. |
| Databáze: |
SSOAR – Social Science Open Access Repository |
| Externí odkaz: |
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