Purpose

This paper aims to investigate the effect of the flat tax system on self-employment by necessity and by opportunity. Specifically, the paper examines whether individuals decide to switch from wage-employment to self-employment by necessity or by opportunity when government imposes a flat tax system.

Design/methodology/approach

To analyze the association of a flat tax system with occupational choice this paper uses both multinomial and ordinary logit models. In the multi-nominal logit model, this study separates dependent variables into three categories: wage employee, self-employed by necessity and self-employed by opportunity. In the second step of analyzes using the ordinary logit model, this paper studies only self-employed individuals by distinguishing them according to their preferences.

Findings

The results suggest that, in countries with the imposed flat tax system, the probability of being self-employed by necessity is low, while the probability of being self-employed by opportunity is high. Moreover, better economic growth in the country also elevates the chances of individuals to be self-employed by opportunity.

Originality/value

Out novel contribution is documenting that flat tax system in transition countries increases the number of individuals self-employed by opportunity compared to self-employed by necessity.

中文翻译：

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单一税制与个体经营的异质性

目的

本文旨在通过必要性和机会性研究统一税制对个体经营的影响。具体而言，本文研究了当政府实施统一税制时，个人是否出于必要或机会而决定从工资就业转向自营职业。

设计/方法/方法

为了分析统一税制与职业选择的关系，本文使用多项式和普通 logit 模型。在多项式 logit 模型中，本研究将因变量分为三类：有薪雇员、必要的个体经营者和机会个体的个体经营者。在使用普通 logit 模型进行分析的第二步中，本文仅研究个体经营者，根据他们的偏好对其进行区分。

发现

结果表明，在实行统一税制的国家，因需要而自雇的概率较低，而因机会而自雇的概率较高。此外，该国更好的经济增长也提高了个人通过机会自雇的机会。

原创性/价值

新的贡献是证明转型国家的统一税制增加了个体个体户的机会，而不是个体个体户。