scholarly journals Tax Progressivity and Self-Employment Dynamics

2021 ◽  
pp. 1-44
Author(s):  
Wiji Arulampalam ◽  
Andrea Papini
Keyword(s):  
Unobserved Heterogeneity ◽  
Tax Progressivity ◽  
Employment Dynamics ◽  
Administrative Dataset ◽  
Self Employment ◽  
Theoretical Predictions ◽  
Wage Employment ◽  
Policy Experiment ◽  
Year 2000 ◽  
The Relationship

Abstract Analysis of the relationship between taxes and self-employment should account for the interplay between responses in self-employment and wage employment. To this end, we estimate a two-state multi-spell duration model which accounts for both observed and unobserved heterogeneity using a large longitudinal administrative dataset for Norway for 1993 to 2011. Our findings confirm theoretical predictions, and are robust to various changes to definitions and sample selections. A policy experiment simulating a atter tax schedule in the year 2000 is found to encourage self-employment, delivering a net increase of predicted inow into self-employment from 2.8% to 5.3%.

The impact of transitions into wage-employment for satisfied and unsatisfied entrepreneurs

2016 ◽  
Vol 22 (3) ◽  
pp. 375-397 ◽  
Author(s):  
Jochen Mattes
Keyword(s):  
Unobserved Heterogeneity ◽  
Emotional Life ◽  
Content Type ◽  
Social And Emotional ◽  
Self Employment ◽  
Family Balance ◽  
Wage Employment ◽  
Nationally Representative ◽  
Work Family ◽  
The Impact

Purpose – Should unsatisfied/satisfied entrepreneurs transition into wage-employment? The purpose of this paper is to investigate the financial, physical, social and emotional consequences of the decision. Design/methodology/approach – The paper uses an Australian, nationally representative panel for two Bayesian multivariate regressions. Findings – Unsatisfied entrepreneurs that transition from self- to wage-employment improve their income, life and job satisfaction. For satisfied entrepreneurs, continuing or transitioning makes little difference: job and life satisfaction develop similarly. The health of continuing entrepreneurs suffers regardless of whether they are satisfied or unsatisfied. Research limitations/implications – Unobserved heterogeneity is only addressed within cohorts, not across cohorts. It is possible, that transitioning entrepreneurs are inherently different from continuing entrepreneurs. Further research could include a more fine-grained study of entrepreneurship’s negative health implications or include work-family balance as return to self-employment. Practical implications – The findings offer clear advice to entrepreneurs that are unsatisfied with their venture: they will likely benefit from transitioning to wage-employment. In addition, it offers a warning to individuals with existing health issues who are considering self-employment. Originality/value – Academic interest in entrepreneurship exit is growing. This paper is the first to study the financial, physical, social and emotional life consequences of both satisfied and unsatisfied entrepreneurs. It contributes to the discussion of what motivates entrepreneurs to become and remain self-employed.

scholarly journals Entrepreneurial skills and wage employment

2016 ◽  
Vol 37 (3) ◽  
pp. 556-588 ◽  
Author(s):  
Aleksander Kucel ◽  
Montserrat Vilalta-Bufi
Keyword(s):  
Parental Education ◽  
Heckman Selection Model ◽  
Content Type ◽  
Self Employment ◽  
Entrepreneurial Skills ◽  
Wage Employment ◽  
Definition Of ◽  
The Individual ◽  
Year 2000 ◽  
Heckman Selection

Purpose – Promotion of entrepreneurial skills is often considered as an adequate policy to enhance job creation and economic growth. However, neither the definition of entrepreneurial skills, nor the costs and benefits of such a policy are clear. The purpose of this paper is to check whether the benefits of entrepreneurial skills extent beyond self-employment. The authors denote entrepreneurial skills as those competencies that enhance the likelihood of self-employment. Then the authors analyze whether they are rewarded in wage employment. Design/methodology/approach – The authors estimate a Heckman selection model with wages in a salaried job as the main dependent variable and working in wage employment vs self-employment as the selection equation. The authors use a sample of higher education graduates from Spain, from the year 2000 interviewed in 2005 within the REFLEX survey. Findings – Results reveal that alertness to new opportunities, ability to mobilize others and knowledge of other fields are the competencies that enhance self-employment in Spain. Yet, these skills are not rewarded in a salaried job. Therefore, benefits of policies fostering entrepreneurial skills do not extend to wage employment in Spain. Research limitations/implications – The exclusion restriction used in the analysis is father’s education. The authors assume that all the effect of parental education on wages goes through education attainment of the individual and her ability (proxied by her grade in secondary education). A better proxy for ability would be desirable. Originality/value – The authors identify which competencies enhance self-employment in Spain. The authors find that these competencies are not rewarded in wage employment, so the benefits of policies promoting entrepreneurial education remain within self-employment activity only.

scholarly journals Are the Self-Employed Mentally Healthier Than Salaried Workers? Evidence From Korea, Mexico, and the United States

2020 ◽  
Vol 4 (Supplement_1) ◽  
pp. 40-41
Author(s):  
Hankyung Jun
Keyword(s):  
Fixed Effects ◽  
Mental Health Problems ◽  
Unobserved Heterogeneity ◽  
The United States ◽  
Fixed Effects Model ◽  
Reverse Causality ◽  
Positive Health ◽  
Self Employment ◽  
Salaried Workers ◽  
The U.S

Abstract Self-employed workers are often reported to have better health than salaried workers. Whether this is because self-employment has health benefits or healthier workers are self-employed is not clear. Self-employed workers may have higher job satisfaction due to higher levels of self-efficacy and autonomy, but may also experience higher job stress, uncertainty, and lack of health insurance leading to mental health problems. Self-employed workers in the U.S. may have different characteristics than those in Mexico and Korea given different working and living environments as well as different institutional arrangements. This study will examine the association between self-employment and mental and cognitive health for older adults in the U.S., Mexico, and South Korea. It uses harmonized panel data from the Health and Retirement Study, the Korean Longitudinal Study of Aging, and the Mexican Health and Aging Study. We compare the health and selection effect of self-employment using a pooled logistic model, fixed-effects model, and a bivariate probit model. In addition to comparing self-employed and salaried workers, we analyze differences between self-employed with and without employees. By using rich data and various models, we address reverse causality and estimate the relationship between self-employment and health. We show that the positive health effects of self-employed workers in the U.S. disappear once controlled for unobserved heterogeneity, indicating the possibility of healthier workers selecting into self-employment. Interestingly, for Korea and Mexico, healthier individuals seem to select into wage work which reflects the difference in working conditions across countries. Further analysis will show effects by business size.

scholarly journals Micromechanism of the Breakage of Two Spherical Gypsum Particles under Normal–Tangential Contact Conditions

2021 ◽  
Vol 11 (9) ◽  
pp. 4039
Author(s):  
Yiran Niu ◽  
Lin Li ◽  
Yanwei Zhang ◽  
Shicai Yu ◽  
Jian Zhou
Keyword(s):  
Tangential Force ◽  
Coarse Grained ◽  
Spherical Particles ◽  
Contact Conditions ◽  
Normal Contact ◽  
Tangential Contact ◽  
Theoretical Predictions ◽  
Tangential Forces ◽  
Predicted Values ◽  
The Relationship

Contact breakage of particles makes a large difference in the strength of coarse-grained soils, and exploring the characteristics within the process of the breakage is of great significance. Ignoring the influence of particle shape, the micromechanism of two spherical particles breaking under normal–tangential contact conditions was investigated theoretically and experimentally. Through theoretical analysis, the breakage form, the shape and size of the conical core, and the relationship between the normal and tangential forces at crushing were predicted. Particle contact tests of two gypsum spheres were carried out, in which the breakage forms, features of the conical cores and the normal and tangential forces at crushing were recorded for comparison with the predicted values. The test results and the theoretical predictions showed good agreement. Both the analysis and test demonstrate that the presence of tangential forces causes the conical core to assume the shape of an oblique cone, and the breakage form to change. Moreover, with increasing normal contact force, the tangential force needed for crushing increases gradually first and then decreases suddenly.

Gender Differences in Earnings Rewards to Personality Traits in Wage-employment and Self-employment Labour Markets

2021 ◽  
Vol 46 (2) ◽  
pp. 204-228
Author(s):  
Ibrahim Mohammed ◽  
Priscilla Twumasi Baffour ◽  
Wassiuw Abdul Rahaman
Keyword(s):  
Gender Differences ◽  
Human Capital ◽  
Personality Traits ◽  
Big Five ◽  
Cognitive Skills ◽  
Big Five Personality Traits ◽  
Big Five Personality ◽  
Self Employment ◽  
Wage Employment ◽  
Wage Equations

In an extensive review of wage determination papers, it is concluded that the standard demographic and human capital factors explain little of earning differentials. Consequently, there is a growing interest among economists to include non-cognitive skills measured by personality traits in recent empirical literature to explain variations in earnings. In a bid to contribute empirical evidence to this strand of literature, this study examines the associations between the Big-Five personality traits (i.e., agreeableness, conscientiousness, openness, extraversion and neuroticism) and earnings, using the World Bank’s Skills towards Employment and Productivity (STEP) data on Ghana. The study employed regression techniques to estimate a series of semi-logarithmic wage equations that include demographic and human capital factors and the Big-Five personality traits to determine how important these factors are in explaining wage and self-employment earnings. Furthermore, the estimations of the wage equations are done separately for males and females to highlight any gender differences in the way personality traits contribute to earnings. Findings are largely consistent with the literature but uniquely demonstrate that in a power-distant culture like Ghana, where, traditionally, girl-child education has been relegated to the background, agreeable females, and not males, are rewarded in the formal wage employment labour market. However, in the informal self-employment labour market, conscientious males, and not females, are positively rewarded with higher earnings. These unique findings contribute to our understanding of the gender differences in the relative importance of non-cognitive skills in the formal and informal labour markets. JEL Codes: J31, J24

IFRS Adoption and Audit Delay: The Role of Shareholders in the Audit Committee

2018 ◽  
Vol 8 (1) ◽  
pp. 325
Author(s):  
Ishaq Ahmed Mohammed ◽  
Ayoib Che-Ahmad ◽  
Mazrah Malek
Keyword(s):  
Audit Committee ◽  
Unobserved Heterogeneity ◽  
Value Relevance ◽  
Stock Exchange ◽  
Delay Model ◽  
Corporate Reporting ◽  
Ifrs Adoption ◽  
The Difference ◽  
The Relationship

This study examined the relationship between audit delay after IFRS adoption and the role of shareholders in the audit committee as well as testing the difference of pre-and post IFRS adoption periods. A sample of 101 firms with 505 firm-year observations over five year period for firms listed on the Nigeria Stock Exchange was employed for the study, utilizing data from the annual report and accounts of the sample firms. Generalized Methods of Moment (GMM) estimation was used to check the effects of unobserved heterogeneity in audit delay model, while the test of difference in R2 value for pre-and post-adoption periods was determined using Cramer’s Z-statistics. Findings indicate that audit report lag is faster with shareholders in the audit committee. The study proved that brand named auditors such as Big4 can significantly perform faster audit task than non-Big4 firms in IFRS regime. The importance of the study’s findings demonstrates statistical inference on value relevance increase based on the unique IFRS adoption in Nigeria. Thus, regulators should consider increasing the tenure of shareholders in the audit committee to enable them to become more familiar with the corporate reporting under IFRS regime.

Informality, Class Structure, and Class Identity in Contemporary Argentina

2017 ◽  
Vol 45 (1) ◽  
pp. 47-62 ◽  
Author(s):  
Rodolfo Elbert
Keyword(s):  
Working Class ◽  
Lived Experience ◽  
Latin American ◽  
Significant Proportion ◽  
Preliminary Evidence ◽  
Informal Workers ◽  
Self Employment ◽  
America Latina ◽  
The Relationship ◽  
Los Grupos

The dynamics of peripheral capitalism in Latin America includes the employment or self-employment of a significant proportion of the working class under informal arrangements. The neoliberal transformations of the 1990s deepened this feature of Latin American labor markets, and it was not reversed during the period of economic growth that followed the collapse of neoliberalism. In this context, sociological debates have focused on the relationship between the formal and the informal fractions of the working class. Examination of the biographical and family linkages between formal and informal workers in Argentina and the effect of these connections on the patterns of class self-identification of individuals shows that lived experience across the informality boundary makes formal workers similar to informal workers in terms of class self-identification. This research provides preliminary evidence that the two kinds of workers belong to the same social class because of the fluidity of the boundary that separates them. Instead of a class cleavage, this boundary is better defined as the separation between fractions of the working class. La dinámica del capitalismo periférico en América Latina implica la informalidad laboral (sea entre trabajadores contratados o autónomos) de una sustancial parte de la clase obrera. Las transformaciones neoliberales de los años noventa profundizaron esta característica de los mercados de trabajo latinoamericanos, y el problema no se revirtió durante el período de crecimiento económico que siguió al colapso del neoliberalismo. En este contexto, los debates sociológicos se han centrado en la relación entre los grupos formales e informales de la clase obrera. Un análisis de los vínculos biográficos y familiares entre los trabajadores formales e informales en Argentina y el efecto de dichas conexiones en los patrones individuales de autoidentificación de clase muestra que la experiencia vivida en los límites de la informalidad hace que los trabajadores formales se consideren similares a los informales en términos de identificación de clase. Esta investigación brinda evidencia preliminar de que los dos tipos de trabajadores pertenecen a la misma clase social.

Self-centered and self-employed: Gender and the relationship between narcissism and self-employment

2020 ◽  
Vol 121 ◽  
pp. 170-179
Author(s):  
P.D. Harms ◽  
Pankaj C. Patel ◽  
Joel B. Carnevale
Keyword(s):  
Self Employment ◽  
The Relationship

scholarly journals Selected Cognitive Abilities in Elite Youth Soccer Players

2015 ◽  
Vol 49 (1) ◽  
pp. 267-276 ◽  
Author(s):  
Veronika Baláková ◽  
Petr Boschek ◽  
Lucie Skalíková
Keyword(s):  
Cognitive Abilities ◽  
Factor Model ◽  
Test System ◽  
Soccer Players ◽  
Youth Soccer ◽  
Soccer Teams ◽  
Research Findings ◽  
Raven's Standard Progressive Matrices ◽  
Year 2000 ◽  
The Relationship

Abstract The identification of talent in soccer is critical to various programs. Although many research findings have been presented, there have been only a few attempts to assess their validity. The aim of this study was to determine the relationship between talent and achievement variables in the Vienna Test System. The participants were 91 Czech soccer players, representing four youth soccer teams, who were born in the year 2000. These boys were divided into two groups according to their coaches’ assessments using a TALENT questionnaire. A two-factor model (component 1: “kinetic finesse”; component 2: “mental strength”) was designed to interpret the responses of the coaches on the questionnaire. The Vienna Test System was used to determine the level of players’ cognitive abilities. In total, the subjects performed seven tests in the following order: Raven’s Standard Progressive Matrices (SPM), a reaction test (RT), a determination test (DT), a visual pursuit test (LVT), a Corsi Block-Tapping Test (CORSI), a time/movement anticipation test (ZBA), and a peripheral perception test (PP). To analyze the relationship between talent and achievement variables within the Vienna Test System, correlation analyses were performed. The results revealed that the talented group attained significantly better results on only 1 of the 16 variables, which was ZBA2: movement anticipation - deviation of movement median (r = .217, p = .019). A comparison of the two talent components showed that component 1 (“kinetic finesse”) was a more significant factor than component 2 (“mental strength”). Although we observed statistically significant correlations, their actual significance remains questionable; thus, further research is required.

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