Tax Policy and Entry Into Entrepreneurship

Tags:
Entrepreneurial,
Entrepreneurship,
Finance,
Financial Planning,
Free Trade,
Management,
National Bureau Of Economic Research,
Taxes
Source:
National Bureau of Economic Research

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Overview: While recent research has emphasized the desirability of studying effects of changes in marginal tax rates on taxable income, broadly defined, there has been comparatively little analysis of effects of marginal tax rate changes on entrepreneurial entry. This margin is likely to be important both because of the likely greater elasticity of entrepreneurial decisions with respect to tax changes (relative to decisions about hours worked) and because of recent research linking entrepreneurship, mobility, and household wealth accumulation.

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Format: PDF | Size: 344KB | Date: Nov 2002 | Pages: 63


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