Can state tax policies be used to promote entrepreneurial activity?

Small Business Economics

Volumn 38, Issue 4, 2012, Pages 375-397

  Bruce, Donald ^a   Deskins, John ^b  

^a UNIVERSITY OF TENNESSEE   (United States)

^b CREIGHTON UNIVERSITY   (United States)

Author keywords

Small business growth; Small business taxation; State taxes

Indexed keywords

EID: 84858075761     PISSN: 0921898X     EISSN: 15730913     Source Type: Journal    
DOI: 10.1007/s11187-010-9262-y     Document Type: Article

References (36)

1. Bartik, T. J. (1987). The effects of state and local government policies on the start-up of small business. In Proceedings of the 79th annual conference on taxation. National Tax Association, pp. 25-33.
2. Bartik, T. J. (1989). Small business start-ups in the United States: Estimates of the effects of characteristics of states. Southern Economic Journal, 55, 1004-1018.
3. Bartik, T. J. (1991). Who benefits from state and local economic development policies?. Kalamazoo, Michigan: W. E. Upjohn Institute for Employment Research.
4. Beale, H. B. R. (2004). Home-Based Business and Government Regulation. Report prepared for the US Small Business Administration Office of Advocacy. http://www. sba. gov/advo/research/rs235tot. pdf.
5. Berkowitz, J., & White, M. J. (2004). Bankruptcy and small firms' access to credit. RAND Journal of Economics, 35(1), 69-84.
6. Blau, D. M. (1987). A time-series analysis of self-employment in the United States. Journal of Political Economy, 95, 445-467.
7. Bruce, D. (2000). Effects of the United States tax system on transitions into self-employment. Labour Economics, 7(5), 545-574.
8. Bruce, D. (2002). Taxes and entrepreneurial endurance: evidence from the self-employed. National Tax Journal, 55(1), 5-24.
9. Bruce, D., Deskins, J., & Mohsin, M. (2004). State tax policies and entrepreneurial activity: A panel data analysis. In Proceedings of the 96th annual conference on taxation, National Tax Association, pp. 325-333.
10. Bruce, D., & Fox, W. F. (2000). E-commerce in the context of declining state sales tax bases. National Tax Journal, 53(4), 1373-1388.
11. Bruce, D., & Gurley, T. (2005). Taxes and Entrepreneurial Activity: An Empirical Investigation Using Longitudinal Tax Return Data. Reported prepared for the US Small Business Administration Office of Advocacy. http://www. sba. gov/advo/research/rs252tot. pdf.
12. Bruce, D., & Mohsin, M. (2006). Tax policy and entrepreneurship: New time series evidence. Small Business Economics, 26(5), 409-425.
13. Carlton, D. W. (1979). Why new firms locate where they do: An econometric model. In W. Wheaton (Ed.), Interregional movements and regional growth (pp. 13-50). Washington, DC: Urban Institute.
14. Carroll, R., Holtz-Eakin, D., Rider, M., & Rosen, H. S. (2001). Personal income taxes and the growth of small firms. In J. Poterba (Ed.), Tax policy and the economy 15. Cambridge: MIT Press.
15. Chen, J.-H., & Williams, M. (1999). The determinants of business failures in the US low-technology and high-technology industries. Applied Economics, 31, 1551-1563.
16. Cline, R., Neubig, T. S., & Phillips, A. (2006). Total state and local business taxes: Nationally 1980-2005, by state 2002-2005. State Tax Notes, 40(5), 373-390.
17. Conway, K., & Rork, J. (2004). Diagnosis murder: The death of state 'death' taxes. Economic Inquiry, 42(4), 537-559.
18. Cowling, M., & Mitchell, P. (1997). The evolution of U. K. self-employment: A study of government policy and the role of the macroeconomy. The Manchester School, 65, 427-442.
19. Domar, E. D., & Musgrave, R. A. (1944). Proportional income taxation and risk-taking. Quarterly Journal of Economics, 58, 388-422.
20. Elias, S., Renuer, A., & Leonard, R. (1989-2002). How to File for Bankruptcy (various editions). Berkeley: Nolo Press.
21. Garrett, T. A., & Wall, H. J. (2006). Creating a policy environment for entrepreneurs. Cato Journal, 26(3), 525-552.
22. Gentry, W. M., & Glenn Hubbard, R. (2000). Tax policy and entrepreneurial entry. American Economic Review, 90, 283-287.
23. Georgellis, Y., & Wall, H. J. (2000). What makes a region entrepreneurial? Evidence from Britain. Annals of Regional Science, 34, 385-403.
24. Georgellis, Y., & Wall, H. J. (2006). Entrepreneurship and the policy environment. Federal Reserve Bank of St. Louis Review, 88(2), 95-111.
25. Gordon, R., & Slemrod, J. (2000). Are 'Real' responses to taxes simply income shifting between corporate and personal tax bases? In J. Slemrod, (ed.), Does atlas shrug? The economic consequences of taxing the rich. Russell Sage Foundation and Harvard University Press, pp. 240-280.
26. Hausman, J. A. (1978). Specification tests in econometrics. Econometrica, 46(6), 1251-1271.
27. Kreft, S. F. & Sobel, R. S. (2003). Public Policy, Entrepreneurship, and Economic Growth. West Virginia University Department of Economics Working Paper No. 03-02.
28. Ladd, H. F. (1998). Effects of taxes on economic activity. In H. F. Ladd (primary author), Local government tax and land use policies in the Unites States. Cheltenham, UK: Edward Elgar.
29. Long, J. E. (1982). Income taxation and the allocation of market labor. Journal of Labor Research, 3, 259-276.
30. Moore, K. (2003). The effects of the 1986 and 1993 tax reforms on self-employment. In Proceedings of the 95th annual conference on taxation. National Tax Association, pp. 323-332.
31. National Association of State Development Agencies. (1989-2002). Directory of incentives for business investment and development in the United States: A state-by-state guide. Urban Institute: Washington D. C.
32. Parker, S. C. (1996). A time series model of self-employment under uncertainty. Economica, 63, 459-475.
33. Ring, R. J., Jr. (1999). Consumer's share and producer's share of the general sales tax. National Tax Journal, 52(1), 79-90.
34. Robson, M. T. (1998). The rise in self-employment amongst UK males. Small Business Economics, 10, 199-212.
35. Schuetze, H. J. (2000). Taxes, economic conditions and recent trends in male self-employment: A Canada-US comparison. Labour Economics, 7, 507-544.
36. Wasylenko, M. (1997). Taxation and Economic Development: The State of the Economic Literature. New England Economic Review, March/April: 37-52.