Previous empirical analyses have identified several factors related to the self-employment versus wage and salary employment decision, including the individual's preferences for income and risk, entrepreneurial ability, wealth, marginal tax rate, skill level, and various other personal characteristics.1 Studies focusing on female self-employment in particular also include variables related to marital status and the presence or ages of children, with child caring behavior studied as well. These factors are related to the perceived greater degrees of autonomy and job flexibility in self-employment