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  • The aim of the article is to answer the question whether the tax benefits that can be obtained by the self-employed in Poland influence the decision to start their own business. In the study, the EUROMOD microsimulation model is used to determine tax benefits from self-employment. The estimated tax benefits are then used in a probit regression to explain the probability of self-employment. The survey is carried out for both original EU-SILC data and adjusted data, assuming that the income reported by the self-employed is underreported. The results of the survey based on the original data indicate that taxpayers make irrational decisions about taking up self-employment. This is because as the benefits of self-employment increase, the probability of self-employment decreases. After ad-justing the data on self-employed income with the underreported income, the results of the analysis lead to the opposite conclusion. (xsd:string)
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?:dateModified
  • 2021 (xsd:gyear)
?:datePublished
  • 2021 (xsd:gyear)
?:doi
  • 10.18267/j.pep.766 ()
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  • true (xsd:boolean)
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  • en (xsd:string)
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?:issn
  • 2336-730X ()
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  • 2 (xsd:string)
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?:name
  • Self-employment: Influence of Tax Incentives and Income Underreporting (xsd:string)
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?:publicationType
  • Zeitschriftenartikel (xsd:string)
  • journal_article (en)
?:reference
?:sourceInfo
  • GESIS-SSOAR (xsd:string)
  • In: Prague Economic Papers, 30, 2021, 2, 171-188 (xsd:string)
rdf:type
?:url
?:urn
  • urn:nbn:de:0168-ssoar-84517-7 ()
?:volumeNumber
  • 30 (xsd:string)