TY - RPRT AU - Gumus, Gulcin AU - Regan, Tracy L. TI - Self-Employment and the Role of Health Insurance PY - 2009/Jan/ PB - Institute of Labor Economics (IZA) CY - Bonn T2 - IZA Discussion Paper IS - 3952 UR - https://www.iza.org/index.php/publications/dp3952 AB - We investigate the effect of health insurance on labor market transitions in and out of self-employment as well as on the likelihood of being self-employed. We consider the role of individual health insurance coverage along with that from a spouse. Next, we examine a series of tax deductions granted to the self-employed through amendments made to the 1986 Tax Reform Act. Using data from the Current Population Survey for 1996-2007, we find significant but small effects of the after-tax health insurance premium on the entry rate, with no effect on exits from self-employment or the likelihood of being self-employed. KW - CPS KW - self-employment KW - health insurance KW - ORG ER -