Marginal Tax Rates and Tax-Favoured Pension Savings of the Self-Employed - Evidence from Sweden

Håkan Selin

No 3059, CESifo Working Paper Series from CESifo

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.

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)
Date: 2010
References: View references in EconPapers View complete reference list from 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 selfemployed Evidence from Sweden (2009)
Working Paper: Marginal tax rates and tax-favoured pension savings of the self-employed Evidence from Sweden (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_3059

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