| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w6374 |
| 来源ID | Working Paper 6374 |
| Entrepreneurs, Income Taxes, and Investment | |
| Robert Carroll; Douglas Holtz-Eakin; Mark Rider; Harvey S. Rosen | |
| 发表日期 | 1998 |
| 出版年 | 1998 |
| 语种 | 英语 |
| 摘要 | This paper investigates the effect of entrepreneurs' personal income tax situations on their capital investment decisions. We examine the income tax returns of a sample of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates for the relatively affluent associated with that law affected their decisions to invest in physical capital. We find that individual income taxes exert a statistically and quantitatively significant influence on investment decisions. In our sample increase in marginal tax rates would reduce the proportion of entrepreneurs who make new capital investments by 10.4 percent, and decrease mean investment expenditures by 9.9 percent. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w6374 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/563878 |
| 推荐引用方式 GB/T 7714 | Robert Carroll,Douglas Holtz-Eakin,Mark Rider,et al. Entrepreneurs, Income Taxes, and Investment. 1998. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w6374.pdf（1619KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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