Add to ORKGThis paper investigates the effect of entrepreneurs ' personal income tax situations on the growth rates of their enterprises. We analyze the per-sonal income tax returns of a large number of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates associated with that law affected the growth of their firms as measured by gross receipts. We find that individ-ual income taxes exert a statistically and quantitatively significant influ-ence on firm growth rates. Raising the sole proprietor's tax price (on
ABSTRACT: Despite a recent flurry of empirical research on the effects of taxes on small business a...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...
This paper investigates the effect of entrepreneurs' personal income tax situations on their use of ...
We investigate the effect of entrepreneurs' personal taxes on their use of labor, analyze the tax re...
This paper investigates the design of tax structures to promote economic growth. It suggests a “tax ...
This study adopts a new approach in assessing the impact of taxes on small business growth and sugge...
ABSTRACT. Have tax policies affected entrepreneurial activity in the U.S.? We extend the time series...
The study determines the effect of tax evasion and avoidance on personal income tax on small firms i...
We study the impact of corporate taxes on firm-level investments, total output and input usage by ex...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...
We examine the effects of personal income tax progressivity ⎯ in the sense of rising marginal income...
This Article reviews the empirical literature on the effects of individual income tax policy on entr...
This paper investigates the effect of entrepreneurs’ personal income tax situations on their capital...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...
ABSTRACT: Despite a recent flurry of empirical research on the effects of taxes on small business a...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...
This paper investigates the effect of entrepreneurs' personal income tax situations on their use of ...
We investigate the effect of entrepreneurs' personal taxes on their use of labor, analyze the tax re...
This paper investigates the design of tax structures to promote economic growth. It suggests a “tax ...
This study adopts a new approach in assessing the impact of taxes on small business growth and sugge...
ABSTRACT. Have tax policies affected entrepreneurial activity in the U.S.? We extend the time series...
The study determines the effect of tax evasion and avoidance on personal income tax on small firms i...
We study the impact of corporate taxes on firm-level investments, total output and input usage by ex...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...
We examine the effects of personal income tax progressivity ⎯ in the sense of rising marginal income...
This Article reviews the empirical literature on the effects of individual income tax policy on entr...
This paper investigates the effect of entrepreneurs’ personal income tax situations on their capital...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...
ABSTRACT: Despite a recent flurry of empirical research on the effects of taxes on small business a...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...
If the corporate income tax is set at a different rate from non-corporate income tax, it can play an...