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Title:Marginal tax rates and tax-favoured pension savings of the self-employed: Evidence from Sweden PDF Logo
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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