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