| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w9015 |
| 来源ID | Working Paper 9015 |
| Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S. | |
| Roger H. Gordon; Julie Berry Cullen | |
| 发表日期 | 2002-06-20 |
| 出版年 | 2002 |
| 语种 | 英语 |
| 摘要 | Entrepreneurial activity is presumed to generate important spillovers, potentially justifying tax subsidies. How does the tax law affect individual incentives? How much of an impact has it had in practice? We first show theoretically that taxes can affect the incentives to be an entrepreneur due simply to differences in tax rates on business vs. wage and salary income, due to differences in the tax treatment of losses vs. profits through a progressive rate structure and through the option to incorporate, and due to risk-sharing with the government. We then provide empirical evidence using U.S. individual tax return data that these aspects of the tax law have had large effects on actual behavior. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w9015 |
| 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/566624 |
| 推荐引用方式 GB/T 7714 | Roger H. Gordon,Julie Berry Cullen. Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.. 2002. |
| 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 | ||
| w9015.pdf（601KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
