| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w6578 |
| 来源ID | Working Paper 6578 |
| Income Taxes and Entrepreneurs' Use of Labor | |
| Robert Carroll; Douglas Holtz-Eakin; Mark Rider; Harvey S. Rosen | |
| 发表日期 | 2000-05-01 |
| 出版年 | 2000 |
| 语种 | 英语 |
| 摘要 | This paper investigates the effect of entrepreneurs' personal income tax situations on their use of labor. We analyze the 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 their decisions to hire labor and the size of their wage bills. We find that individual income taxes exert a statistically and quantitatively significant influence on the probability that an entrepreneur hires workers. Raising the entrepreneur's tax price' (one minus the marginal tax rate) by 10 percent raises the mean probability of hiring workers by about 12 percent. Further, conditional on hiring employees, taxes also influence the total wage payments to those workers. The elasticity of the median wage bill with respect to the tax price is about 0.37. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w6578 |
| 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/565239 |
| 推荐引用方式 GB/T 7714 | Robert Carroll,Douglas Holtz-Eakin,Mark Rider,et al. Income Taxes and Entrepreneurs' Use of Labor. 2000. |
| 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 | ||
| w6578.pdf（1266KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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