Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/38930
Authors: 
Selin, Håkan
Year of Publication: 
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

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