Change search
ReferencesLink to record
Permanent link

Direct link
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.
2009 (English)Report (Other academic)
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 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 data base over the Swedish population that covers the years 1999 to 2005. When using instrumental variables I obtain a tax price elasticity estimate of -0.53 and a virtual income elasticity estimate of 0.11, whereas OLS produces estimates that conflict with consumer theory.

Place, publisher, year, edition, pages
Uppsala, 2009. , 32 p.
Working paper / Department of Economics, Uppsala University (Online), ISSN 1653-6975 ; 2009:6
Keyword [en]
Income taxation, fringe benefits, individual pension savings, self-employment
National Category
Research subject
URN: urn:nbn:se:uu:diva-161815OAI: diva2:457475
Available from: 2011-11-18 Created: 2011-11-17 Last updated: 2011-11-18Bibliographically approved

Open Access in DiVA

fulltext(322 kB)99 downloads
File information
File name FULLTEXT01.pdfFile size 322 kBChecksum SHA-512
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Selin, Håkan
By organisation
Department of Economics

Search outside of DiVA

GoogleGoogle Scholar
Total: 99 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 204 hits
ReferencesLink to record
Permanent link

Direct link