Taxes, Health Insurance, and Women's Self‐employment
Year: 2011
Type: article
Study design: Observational Study
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 benefits rose significantly - between 14% and 25% - in the post-TRA86 period, while a multinomial specification based on a sample of both employed and non-employed women suggests that the increase was around 9%.
Source: Contemporary Economic Policy
Author: MALATHI VELAMURI
Institution: Victoria University of Wellington
Language: English
Subfield: Gender Studies
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W3020925967