Tax Policy and Entrepreneurial Entry

  title={Tax Policy and Entrepreneurial Entry},
  author={William M. Gentry and R. Hubbard},
  journal={The American Economic Review},
  • William M. Gentry, R. Hubbard
  • Published 2000
  • Economics
  • The American Economic Review
  • 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 (see e.g., Gentry and Hubbard, 1999; Vincenzo Quadrini, 1999), 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. We… CONTINUE READING
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