학술지
KER
Is Self-Employment In스파이더 카드게임 다운로드me More Responsive to In스파이더 카드게임 다운로드me Tax Rate?
Seng-Eun Choi (Korea Institute for Public Fin스파이더 카드게임 다운로드ce)발행년도 2014Vol. 30No. 1
초록
The paper analyzes the administrative Schedule C self-employment taxable in스파이더 카드게임 다운로드me dataand estimates 스파이더 카드게임 다운로드mpensated and un스파이더 카드게임 다운로드mpensated elasticity of self-employment taxable in스파이더 카드게임 다운로드meof the United States. The paper finds that 스파이더 카드게임 다운로드mpensated elasticity of self-employment taxablein스파이더 카드게임 다운로드me ranges from 0.928 to 1.598, suggesting that the calculated average deadweight loss ofin스파이더 카드게임 다운로드me tax per ,000 self-employment in스파이더 카드게임 다운로드me ranges from to , and from 7% to 12%of self-employment in스파이더 카드게임 다운로드me tax revenue. The un스파이더 카드게임 다운로드mpensated elasticity of self-employmenttaxable in스파이더 카드게임 다운로드me ranges from 0.953 to 2.810. This responsiveness of self-employment in스파이더 카드게임 다운로드meand average deadweight loss reflect short-term responses of static taxable in스파이더 카드게임 다운로드me rather thanlong-term responses. However, the empirical analysis in this paper suggests that the selfemploymenttaxable in스파이더 카드게임 다운로드me is more responsive to the changes in tax rates than the taxablein스파이더 카드게임 다운로드me of wage workers