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| Author: | Bruce, D. Mohsin, M. |
| Title: | Tax policy and entrepreneurship: new time series evidence |
| Journal: | Small business economics
2006 : JUN, VOL. 26:5, p. 409-425 |
| Index terms: | econometrics entrepreneurship small business self-employment taxation policy time series USA |
| Language: | eng |
| Abstract: | It is asked if tax policies have affected entrepreneurial (hereafter as: e-prnl.) activity (here as: act-y.) in the U.S. Based on recent data and modern econometric techniques, examined is the importance of corporate and federal income, payroll, capital gains, and estate taxes on self-employment (as: s-empl.) rates. Based on regression results, it is shown that most of the taxes have significant but small effects on s-empl. act-y. It is confirmed that taxes can have significant influences on entrepreneurship, however likely being ineffective tools for generating meaningful changes in e-prnl. act-y. |
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