• DOI:10.1257/AER.90.2.283
Corpus ID: 8314099

Tax Policy and Entrepreneurial Entry

@article{Gentry2000TaxPA,
  title={Tax Policy and Entrepreneurial Entry},
  author={William M. Gentry and R. Hubbard},
  journal={The American Economic Review},
  year={2000},
  volume={90},
  pages={283-287}
}

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

View PDF

Save to Library

Create Alert

Cite

Launch Research Feed