%0 Report
        %A Gumus, Gulcin
%A Regan, Tracy L.
        %T Self-Employment and the Role of Health Insurance
        %D 2009
        %8 2009 Jan
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 3952
        %U https://www.iza.org/publications/dp3952
        %X 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.
        %K CPS
%K self-employment
%K health insurance
%K ORG