{"id":"https://openalex.org/W1493892844","doi":"https://doi.org/10.1023/a:1016200800982","title":"Do Lower Taxes Stimulate Self-Employment?","display_name":"Do Lower Taxes Stimulate Self-Employment?","publication_year":2002,"publication_date":"2002-09-01","ids":{"openalex":"https://openalex.org/W1493892844","doi":"https://doi.org/10.1023/a:1016200800982","mag":"1493892844"},"language":"en","primary_location":{"id":"doi:10.1023/a:1016200800982","doi":"https://doi.org/10.1023/a:1016200800982","is_oa":false,"landing_page_url":"https://doi.org/10.1023/a:1016200800982","pdf_url":null,"source":{"id":"https://openalex.org/S41869786","display_name":"Small Business Economics","issn_l":"0921-898X","issn":["0921-898X","1573-0913"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Small Business Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084168727","display_name":"Stefan F\u00f6lster","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Stefan F\u00f6lster","raw_affiliation_strings":["Confederation of Swedish Enterprise, 114 82, Stockholm, Sweden","Confederation of Swedish Enterprise, Stockholm, Sweden"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Confederation of Swedish Enterprise, 114 82, Stockholm, Sweden","institution_ids":[]},{"raw_affiliation_string":"Confederation of Swedish Enterprise, Stockholm, Sweden","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5084168727"],"corresponding_institution_ids":[],"apc_list":{"value":3090,"currency":"USD","value_usd":3090},"apc_paid":null,"fwci":2.441,"has_fulltext":false,"cited_by_count":78,"citation_normalized_percentile":{"value":0.90375235,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"19","issue":"2","first_page":"135","last_page":"145"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.4625999927520752,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.4625999927520752,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.3495999872684479,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.11800000071525574,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/self-employment","display_name":"self-employment","score":0.9599999785423279},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.8059999942779541},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.8830000162124634},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.47999998927116394},{"id":"https://openalex.org/keywords/employment-structure","display_name":"employment structure","score":0.550000011920929},{"id":"https://openalex.org/keywords/small-business","display_name":"small business","score":0.46299999952316284},{"id":"https://openalex.org/keywords/oecd-countries","display_name":"OECD countries","score":0.6740000247955322},{"id":"https://openalex.org/keywords/swedish-counties","display_name":"Swedish counties","score":0.7549999952316284},{"id":"https://openalex.org/keywords/granger-causality","display_name":"Granger causality","score":0.7979999780654907},{"id":"https://openalex.org/keywords/reverse-causality","display_name":"reverse causality","score":0.8579999804496765}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6891634464263916},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.6875587105751038},{"id":"https://openalex.org/C166151441","wikidata":"https://www.wikidata.org/wiki/Q4923601","display_name":"Causation","level":2,"score":0.643242597579956},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.5724050998687744},{"id":"https://openalex.org/C84309077","wikidata":"https://www.wikidata.org/wiki/Q3908516","display_name":"Entrepreneurship","level":2,"score":0.5142931342124939},{"id":"https://openalex.org/C2778000738","wikidata":"https://www.wikidata.org/wiki/Q1005490","display_name":"Self-employment","level":3,"score":0.4596180319786072},{"id":"https://openalex.org/C64357122","wikidata":"https://www.wikidata.org/wiki/Q1149766","display_name":"Causality (physics)","level":2,"score":0.4332127869129181},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.41866350173950195},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1023/a:1016200800982","doi":"https://doi.org/10.1023/a:1016200800982","is_oa":false,"landing_page_url":"https://doi.org/10.1023/a:1016200800982","pdf_url":null,"source":{"id":"https://openalex.org/S41869786","display_name":"Small Business Economics","issn_l":"0921-898X","issn":["0921-898X","1573-0913"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Small Business Economics","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":1.0,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W1483937522","https://openalex.org/W1487659014","https://openalex.org/W1518059060","https://openalex.org/W1552423188","https://openalex.org/W1591739412","https://openalex.org/W1606964474","https://openalex.org/W1992809503","https://openalex.org/W2031190735","https://openalex.org/W2034250651","https://openalex.org/W2042188900","https://openalex.org/W2067326834","https://openalex.org/W2073314200","https://openalex.org/W2078101344","https://openalex.org/W2084910783","https://openalex.org/W2085208778","https://openalex.org/W2085439518","https://openalex.org/W2093727426","https://openalex.org/W2117546798","https://openalex.org/W2135389215","https://openalex.org/W2140409505","https://openalex.org/W2142527263","https://openalex.org/W2145185408","https://openalex.org/W2155867843","https://openalex.org/W2407856457","https://openalex.org/W2570738097","https://openalex.org/W2892339923","https://openalex.org/W3025893183","https://openalex.org/W3122285199","https://openalex.org/W3124775471","https://openalex.org/W3124917348","https://openalex.org/W3124990305","https://openalex.org/W3125262783"],"related_works":["https://openalex.org/W2103565355","https://openalex.org/W2901000960","https://openalex.org/W2003302888","https://openalex.org/W2012734054","https://openalex.org/W2040193269","https://openalex.org/W2901959532","https://openalex.org/W7097820111","https://openalex.org/W1542420047","https://openalex.org/W4398221163","https://openalex.org/W1506403048"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":7},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":6}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
