An aggregate time series analysis of non-agricultural self-employment in the UK

The impact of a number of variables upon the aggregate time series in the UK of the self-employed to employed and self-employed to unemployed is studied. The period covered is from 1950-90. Separate models are compared for men and women. The findings suggest that self-employment may be insensitive to inheritance tax, tax rates and corporation tax. There is some evidence of a "political effect" (positive for a Conservative government) for men though not for women.