Taxes, Health Insurance and Women's Self-Employment

Velamuri, Malathi

Taxes, Health Insurance and Women's Self-Employment

MPRA Paper from University Library of Munich, Germany

Abstract: I examine whether the availability of health coverage through the spouse's health plan influences a married woman's decision to become self-employed. The Tax Reform Act of 1986 (TRA86) introduced a tax subsidy for the self-employed to purchase their own health insurance. I test whether this `natural' experiment induced more women without spousal health insurance coverage to select into self-employment. The difference-in-difference estimates based on an analysis of employed women indicate that the incidence of self-employment among women who did not enjoy spousal health bene�ts rose signi�cantly - between 14% and 25% - in the post-TRA86 period, while a multinomial speci�cation based on a sample of both employed and non-employed women suggests that the increase was around 9%.

Keywords: Health Insurance; Self-Employment (search for similar items in EconPapers)
JEL-codes: I1 J3 (search for similar items in EconPapers)
Date: 2009, Revised 2012-04
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Citations: View citations in EconPapers (23)

Published in Contemporary Economic Policy 2.30(2012): pp. 162-177

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https://mpra.ub.uni-muenchen.de/50474/1/MPRA_paper_50474.pdf original version (application/pdf)
https://mpra.ub.uni-muenchen.de/50519/1/MPRA_paper_50519.pdf revised version (application/pdf)

Related works:
Working Paper: Taxes, Health Insurance and Women’s Self-Employment (2009)
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