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| Tekijä: | Gentry, W. Hubbard, G. |
| Otsikko: | Tax policy and entrepreneurial entry |
| Lehti: | American Economic Review
2000 : MAY, VOL. 90:2, p. 283-287 |
| Asiasana: | ECONOMICS TAX POLICY EVALUATION |
| Kieli: | eng |
| Tiivistelmä: | Many models of tax-policy evaluation abstract from decisions about entrepreneurship, such as entry, saving, and investment. Given recent emphasis on the significance of business ownership in explaining aggregate wealth accumulation and its distribution, such omissions are likely to be significant. In addition, entrepreneurs' decisions may account for much of the responsiveness of taxable income to changes in marginal tax rates. |
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