Marginal tax rates and tax-favoured pension savings of the selfemployed Evidence from Sweden

No 2009:4, Working Paper Series, Center for Fiscal Studies from Uppsala University, Department of Economics

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. When using instrumental variables I obtain a tax price elasticity estimate of -0.53 and a virtual income elasticity estimate of 0.11, whereas OLS produces estimates that conflict with consumer theory.

Keywords: Income taxation; fringe benefits; individual pension savings; self-employment (search for similar items in EconPapers)
JEL-codes: G23 H24 J26 J33 (search for similar items in EconPapers)
Pages: 32 pages
Date: 2009-05-08
References: Add references at CitEc
Citations: View citations in EconPapers (1)

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Related works:
Journal Article: Marginal Tax Rates and Tax‐Favoured Pension Savings of the Self‐Employed: Evidence from Sweden (2012)
Working Paper: Marginal Tax Rates and Tax-Favoured Pension Savings of the Self-Employed - Evidence from Sweden (2010)
Working Paper: Marginal tax rates and tax-favoured pension savings of the self-employed Evidence from Sweden (2009)
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