全球智库信息集成服务系统(G2TT): The Impact of Tax Incentives on the Economic Activity of Entrepreneurs

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w18442
来源ID	Working Paper 18442
	The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
	Jarkko Harju; Tuomas Kosonen
发表日期	2012-10-05
出版年	2012
语种	英语
摘要	Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions of the owners of small businesses utilizing both theoretical model and empirical data. The reforms reduced the income tax rates of small business owners and applied only to unincorporated firms, leaving corporations out. We use a difference-in-differences strategy to estimate the causal impact of tax incentives on the economic activity of small businesses. The results imply that lighter taxation leads to an increase in the turnover of firms that we interpret as an increase in effort exerted by their owners.
主题	Public Economics ; Taxation
URL	https://www.nber.org/papers/w18442
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/576117
推荐引用方式 GB/T 7714	Jarkko Harju,Tuomas Kosonen. The Impact of Tax Incentives on the Economic Activity of Entrepreneurs. 2012.