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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/38930
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| Title: | | Marginal tax rates and tax-favoured pension savings of the self-employed: Evidence from Sweden  |
| Authors: | | Selin, Håkan |
| Issue Date: | | 2010 |
| Series/Report no.: | | CESifo working paper Public Finance 3059 |
| Abstract: | | 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. Using instrumental variables, I obtain a tax price elasticity estimate of -0.51 and an income elasticity estimate of 0.13, whereas OLS produces estimates that conflict with consumer theory. |
| Subjects: | | income taxation fringe benefits individual pension savings self-employment |
| JEL: | | G23 H24 J33 J26 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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