메뉴 건너뛰기




Volumn 34, Issue 2, 2016, Pages 312-335

Can state tax policies be used to grow small and large businesses?

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84958843102     PISSN: 10743529     EISSN: 14657287     Source Type: Journal    
DOI: 10.1111/coep.12149     Document Type: Article
Times cited : (16)

References (41)
  • 2
    • 84922889281 scopus 로고    scopus 로고
    • Taxes and Entrepreneurship in OECD Countries
    • Baliamoune-Lutz, M. "Taxes and Entrepreneurship in OECD Countries." Contemporary Economic Policy, 33(2), 2015, 369-80.
    • (2015) Contemporary Economic Policy , vol.33 , Issue.2 , pp. 369-380
    • Baliamoune-Lutz, M.1
  • 4
    • 0141425883 scopus 로고    scopus 로고
    • Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries
    • Bartelsman, E. J., and M. W. J. Beetsma . "Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries." Journal of Public Economics, 87(9-10), 2003, 2225-52.
    • (2003) Journal of Public Economics , vol.87 , Issue.9-10 , pp. 2225-2252
    • Bartelsman, E.J.1    Beetsma, M.W.J.2
  • 5
    • 0024525417 scopus 로고
    • Small Business Start-Ups in the United States: Estimates of the Effects of Characteristics of States
    • Bartik, T. J. "Small Business Start-Ups in the United States: Estimates of the Effects of Characteristics of States." Southern Economic Journal, 55, 1989, 1004-18.
    • (1989) Southern Economic Journal , vol.55 , pp. 1004-1018
    • Bartik, T.J.1
  • 6
    • 2442669045 scopus 로고    scopus 로고
    • Bankruptcy and Small Firms' Access to Credit
    • Berkowitz, J., and M. J. White . "Bankruptcy and Small Firms' Access to Credit." RAND Journal of Economics, 35(1), 2004, 69-84.
    • (2004) RAND Journal of Economics , vol.35 , Issue.1 , pp. 69-84
    • Berkowitz, J.1    White, M.J.2
  • 7
    • 84934563291 scopus 로고
    • A Time-Series Analysis of Self-Employment in the United States
    • Blau, D. M. "A Time-Series Analysis of Self-Employment in the United States." Journal of Political Economy, 95, 1987, 445-67.
    • (1987) Journal of Political Economy , vol.95 , pp. 445-467
    • Blau, D.M.1
  • 8
    • 0011133416 scopus 로고    scopus 로고
    • Effects of the United States Tax System on Transitions into Self-Employment
    • Bruce, D. "Effects of the United States Tax System on Transitions into Self-Employment." Labour Economics, 7(5), 2000, 545-74.
    • (2000) Labour Economics , vol.7 , Issue.5 , pp. 545-574
    • Bruce, D.1
  • 9
    • 0040076438 scopus 로고    scopus 로고
    • Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed
    • Bruce, D. "Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed." National Tax Journal, 55(1), 2002, 5-24.
    • (2002) National Tax Journal , vol.55 , Issue.1 , pp. 5-24
    • Bruce, D.1
  • 10
    • 84858075761 scopus 로고    scopus 로고
    • Can State Tax Policies Be Used to Promote Entrepreneurial Activity?
    • Bruce, D., and J. Deskins . "Can State Tax Policies Be Used to Promote Entrepreneurial Activity?" Small Business Economics, 38(4), 2012, 375-97.
    • (2012) Small Business Economics , vol.38 , Issue.4 , pp. 375-397
    • Bruce, D.1    Deskins, J.2
  • 11
    • 0000467230 scopus 로고    scopus 로고
    • E-Commerce in the Context of Declining State Sales Tax Bases
    • Bruce, D., and W. F. Fox . "E-Commerce in the Context of Declining State Sales Tax Bases." National Tax Journal, 53(4), 2000, 1373-88.
    • (2000) National Tax Journal , vol.53 , Issue.4 , pp. 1373-1388
    • Bruce, D.1    Fox, W.F.2
  • 12
    • 50549103384 scopus 로고    scopus 로고
    • Do Tax Cuts Promote Entrepreneurial Longevity?
    • Bruce, D., and T. Gurley-Calvez . "Do Tax Cuts Promote Entrepreneurial Longevity?" National Tax Journal, 61(2), 2008, 225-50.
    • (2008) National Tax Journal , vol.61 , Issue.2 , pp. 225-250
    • Bruce, D.1    Gurley-Calvez, T.2
  • 13
    • 33746785602 scopus 로고    scopus 로고
    • Tax Policy and Entrepreneurship: New Time Series Evidence
    • Bruce, D., and M. Mohsin . "Tax Policy and Entrepreneurship: New Time Series Evidence." Small Business Economics, 26(5), 2006, 409-25.
    • (2006) Small Business Economics , vol.26 , Issue.5 , pp. 409-425
    • Bruce, D.1    Mohsin, M.2
  • 14
    • 84927023062 scopus 로고    scopus 로고
    • On the Extent, Growth, and Efficiency Consequences of State Business Tax Planning
    • edited by A. Auerbach, J. Hines, and J. Slemrod, New York: Cambridge University Press
    • Bruce, D., J. Deskins, and W. F. Fox . "On the Extent, Growth, and Efficiency Consequences of State Business Tax Planning, " in Taxing Corporate Income in the 21st Century, edited by A. Auerbach, J. Hines, and J. Slemrod, New York: Cambridge University Press, 2007.
    • (2007) Taxing Corporate Income in the 21st Century
    • Bruce, D.1    Deskins, J.2    Fox, W.F.3
  • 15
    • 0002413052 scopus 로고
    • Why New Firms Locate Where They Do: An Econometric Model
    • edited by W. Wheaton. Washington, DC: Urban Institute
    • Carlton, D. W. "Why New Firms Locate Where They Do: An Econometric Model, " in Interregional Movements and Regional Growth, edited by W. Wheaton . Washington, DC: Urban Institute, 1979, 13-50.
    • (1979) Interregional Movements and Regional Growth , pp. 13-50
    • Carlton, D.W.1
  • 16
    • 0040908142 scopus 로고    scopus 로고
    • Personal Income Taxes and the Growth of Small Firms
    • edited by J. Poterba. Cambridge, MA: MIT Press
    • Carroll, R., D. Holtz-Eakin, M. Rider, and H. S. Rosen . "Personal Income Taxes and the Growth of Small Firms, " in Tax Policy and the Economy 15, edited by J. Poterba . Cambridge, MA: MIT Press, 2001.
    • (2001) Tax Policy and the Economy 15
    • Carroll, R.1    Holtz-Eakin, D.2    Rider, M.3    Rosen, H.S.4
  • 17
    • 84858071438 scopus 로고    scopus 로고
    • Total State and Local Business Taxes: Nationally 1980-2005, by State 2002-2005
    • Cline, R., T. S. Neubig, and A. Phillips . "Total State and Local Business Taxes: Nationally 1980-2005, by State 2002-2005." State Tax Notes, 40(5), 2006, 373-90.
    • (2006) State Tax Notes , vol.40 , Issue.5 , pp. 373-390
    • Cline, R.1    Neubig, T.S.2    Phillips, A.3
  • 18
    • 8344245336 scopus 로고    scopus 로고
    • Diagnosis Murder: The Death of State 'Death' Taxes
    • Conway, K., and J. Rork . "Diagnosis Murder: The Death of State 'Death' Taxes." Economic Inquiry, 42(4), 2004, 537-59.
    • (2004) Economic Inquiry , vol.42 , Issue.4 , pp. 537-559
    • Conway, K.1    Rork, J.2
  • 19
    • 2342604413 scopus 로고    scopus 로고
    • The Evolution of U.K. Self-Employment: A Study of Government Policy and the Role of the Macroeconomy
    • Cowling, M., and P. Mitchell . "The Evolution of U.K. Self-Employment: A Study of Government Policy and the Role of the Macroeconomy." The Manchester School, 65, 1997, 427-42.
    • (1997) The Manchester School , vol.65 , pp. 427-442
    • Cowling, M.1    Mitchell, P.2
  • 20
    • 33645843937 scopus 로고    scopus 로고
    • The Degradation of Reported Corporate Profits
    • Desai, M. A. "The Degradation of Reported Corporate Profits." Journal of Economic Perspectives, 19(4), 2005, 171-92.
    • (2005) Journal of Economic Perspectives , vol.19 , Issue.4 , pp. 171-192
    • Desai, M.A.1
  • 22
    • 77954024671 scopus 로고    scopus 로고
    • State Taxes and Economic Activity Revisited: Have Distortions Changed?
    • Deskins, J., and B. Hill . "State Taxes and Economic Activity Revisited: Have Distortions Changed?" The Annals of Regional Science, 44(2), 2010, 331-48.
    • (2010) The Annals of Regional Science , vol.44 , Issue.2 , pp. 331-348
    • Deskins, J.1    Hill, B.2
  • 24
    • 1342268965 scopus 로고    scopus 로고
    • Personal Bankruptcy and the Level of Entrepreneurial Activity
    • Fan, W., and M. J. White . "Personal Bankruptcy and the Level of Entrepreneurial Activity." Journal of Law and Economics, 46(2), 2003, 543-67.
    • (2003) Journal of Law and Economics , vol.46 , Issue.2 , pp. 543-567
    • Fan, W.1    White, M.J.2
  • 25
  • 26
    • 0040965750 scopus 로고    scopus 로고
    • Tax Policy and Entry into Entrepreneurship
    • Working Paper, Accessed March 5, 2005
    • Gentry, W. M., and R. G. Hubbard . "Tax Policy and Entry into Entrepreneurship." Working Paper, 2004. Accessed March 5, 2005. https://www0.gsb.columbia.edu/mygsb/faculty/research/pubfiles/571/Hubbard_tax_policy.pdf.
    • (2004)
    • Gentry, W.M.1    Hubbard, R.G.2
  • 27
    • 84872615552 scopus 로고    scopus 로고
    • 'Success Taxes,' Entrepreneurial Entry and Innovation,
    • edited by A. B. Jaffe, J. Lerner, and S. Stern. Cambridge, MA: NBER and MIT Press
    • Gentry, W. M., and R. G. Hubbard . "'Success Taxes, ' Entrepreneurial Entry and Innovation, " in Innovation Policy and the Economy, Vol. 5, edited by A. B. Jaffe, J. Lerner, and S. Stern . Cambridge, MA: NBER and MIT Press, 2005.
    • (2005) Innovation Policy and the Economy , vol.5
    • Gentry, W.M.1    Hubbard, R.G.2
  • 31
    • 84858079667 scopus 로고    scopus 로고
    • Tax Policy and Entrepreneurship: Empirical Evidence from Sweden
    • Hansson, Å. "Tax Policy and Entrepreneurship: Empirical Evidence from Sweden." Small Business Economics, 38, 2012, 495-513.
    • (2012) Small Business Economics , vol.38 , pp. 495-513
    • Hansson, A.1
  • 32
    • 0040908154 scopus 로고
    • Income Taxation and the Allocation of Market Labor
    • Long, J. E. "Income Taxation and the Allocation of Market Labor." Journal of Labor Research, 3, 1982, 259-76.
    • (1982) Journal of Labor Research , vol.3 , pp. 259-276
    • Long, J.E.1
  • 33
    • 57749179419 scopus 로고    scopus 로고
    • The Effects of the 1986 and 1993 Tax Reforms on Self-Employment
    • Paper presented at the Proceedings of the 95th Annual Conference on Taxation, National Tax Association, 323-32.
    • Moore, K. "The Effects of the 1986 and 1993 Tax Reforms on Self-Employment." Paper presented at the Proceedings of the 95th Annual Conference on Taxation, National Tax Association, 2003, 323-32.
    • (2003)
    • Moore, K.1
  • 34
    • 0030391305 scopus 로고    scopus 로고
    • A Time Series Model of Self-Employment under Uncertainty
    • Parker, S. C. "A Time Series Model of Self-Employment under Uncertainty." Economica, 63(August), 1996, 459-75.
    • (1996) Economica , vol.63 , Issue.August , pp. 459-475
    • Parker, S.C.1
  • 35
    • 43949127378 scopus 로고    scopus 로고
    • The Robust Relationship between Taxes and U.S. State Income Growth
    • Reed, W. R. "The Robust Relationship between Taxes and U.S. State Income Growth." National Tax Journal, 61(1), 2008, 57-80.
    • (2008) National Tax Journal , vol.61 , Issue.1 , pp. 57-80
    • Reed, W.R.1
  • 36
    • 0003074613 scopus 로고    scopus 로고
    • Consumer's Share and Producer's Share of the General Sales Tax
    • Ring, R. J. Jr. "Consumer's Share and Producer's Share of the General Sales Tax." National Tax Journal, 52(1), 1999, 79-90.
    • (1999) National Tax Journal , vol.52 , Issue.1 , pp. 79-90
    • Ring, R.J.1
  • 37
    • 0032381754 scopus 로고    scopus 로고
    • The Rise in Self-Employment amongst UK Males
    • Robson, M. T. "The Rise in Self-Employment amongst UK Males." Small Business Economics, 10, 1998, 199-212.
    • (1998) Small Business Economics , vol.10 , pp. 199-212
    • Robson, M.T.1
  • 38
    • 84958939055 scopus 로고    scopus 로고
    • Does Bankruptcy Law Affect Business Turnover? Evidence from New and Existing Businesses
    • Forthcoming.
    • Rohlin, S. M., and A. Ross . "Does Bankruptcy Law Affect Business Turnover? Evidence from New and Existing Businesses." Economic Inquiry, Forthcoming.
    • Economic Inquiry
    • Rohlin, S.M.1    Ross, A.2
  • 39
    • 84906512829 scopus 로고    scopus 로고
    • Tax Avoidance and Business Location in a State Border Model
    • Rohlin, S. M., S. S. Rosenthal, and A. Ross . "Tax Avoidance and Business Location in a State Border Model." Journal of Urban Economics, 83, 2014, 34-49.
    • (2014) Journal of Urban Economics , vol.83 , pp. 34-49
    • Rohlin, S.M.1    Rosenthal, S.S.2    Ross, A.3
  • 40
    • 0001157179 scopus 로고    scopus 로고
    • Taxes, Economic Conditions and Recent Trends in Male Self-Employment: A Canada-U.S. Comparison
    • Schuetze, H. J. "Taxes, Economic Conditions and Recent Trends in Male Self-Employment: A Canada-U.S. Comparison." Labour Economics, 7, 2000, 507-44.
    • (2000) Labour Economics , vol.7 , pp. 507-544
    • Schuetze, H.J.1
  • 41
    • 0040955073 scopus 로고    scopus 로고
    • Taxation and Economic Development: The State of the Economic Literature
    • MARCH APRIL
    • Wasylenko, M. "Taxation and Economic Development: The State of the Economic Literature." New England Economic Review, March/April, 1997, 37-52.
    • (1997) New England Economic Review , pp. 37-52
    • Wasylenko, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.