Tax Policy and Entrepreneurial Entry

@inproceedings{Gentry2000TaxPA,
  title={Tax Policy and Entrepreneurial Entry},
  author={William M. Gentry and RoderickE. Hubbard},
  year={2000}
}

• William M. Gentry, RoderickE. Hubbard
• Published 2000
• DOI:10.1257/aer.90.2.283

While recent research has emphasized the desirability of studying effects of changes in marginal tax rates on taxable income, broadly defined, there has been comparatively little analysis of effects of marginal tax rate changes on entrepreneurial entry. This margin is likely to be important both because of the likely greater elasticity of entrepreneurial decisions with respect to tax changes (relative to decisions about hours worked) and because of recent research linking entrepreneurship… CONTINUE READING

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