| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w25651 |
| 来源ID | Working Paper 25651 |
| Does Mandating Social Insurance Affect Entrepreneurial Activity? | |
| Youssef Benzarti; Jarkko Harju; Tuomas Matikka | |
| 发表日期 | 2019-03-18 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity. We use a unique discontinuity in Finland that allows certain entrepreneurs not to pay social insurance contributions on their income. Using rich administrative data, we find that relaxing the social insurance mandate leads entrepreneurs to significantly reduce their contributions, which they channel instead into their firms. While young firms use this windfall to increase business activity, older ones use it to improve their net lending position by purchasing stocks. Our results imply that the social insurance mandate is binding and its efficiency cost is heterogeneous. |
| 主题 | Public Economics ; Taxation ; National Fiscal Issues |
| URL | https://www.nber.org/papers/w25651 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/583325 |
| 推荐引用方式 GB/T 7714 | Youssef Benzarti,Jarkko Harju,Tuomas Matikka. Does Mandating Social Insurance Affect Entrepreneurial Activity?. 2019. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w25651.pdf（505KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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