| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w7980 |
| 来源ID | Working Paper 7980 |
| Personal Income Taxes and the Growth of Small Firms | |
| Robert Carroll; Douglas Holtz-Eakin; Mark Rider; Harvey S. Rosen | |
| 发表日期 | 2000-10-01 |
| 出版年 | 2000 |
| 语种 | 英语 |
| 摘要 | This paper investigates the effect of entrepreneurs' personal income tax situations on the growth rates of their enterprises. We analyze the personal 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 individual income taxes exert a statistically and quantitatively significant influence on firm growth rates. Raising the sole proprietor's tax price (one minus the marginal tax rate) by 10 percent increases receipts by about 8.4 percent. This finding is consistent with the view that raising income tax rates discourages the growth of small businesses. |
| 主题 | Labor Economics ; Labor Supply and Demand ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w7980 |
| 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/565566 |
| 推荐引用方式 GB/T 7714 | Robert Carroll,Douglas Holtz-Eakin,Mark Rider,et al. Personal Income Taxes and the Growth of Small Firms. 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 | ||
| w7980.pdf（202KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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