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Taxes and Entrepreneurship - A Literature Review and Research Agenda (Paperback)
Loot Price: R1,366
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Taxes and Entrepreneurship - A Literature Review and Research Agenda (Paperback)
Series: Foundations and Trends (R) in Entrepreneurship
Expected to ship within 10 - 15 working days
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Taxes and Entrepreneurship reviews the existing empirical
literature on the impacts of tax policies on entrepreneurial
activity and presents an agenda for future research. The authors
first discuss the many ways in which researchers have measured
entrepreneurship and small business activity. They explore the
various strengths and weaknesses of measures of stocks versus
flows, individual versus aggregate analyses, survey versus
administrative data, and extensive versus intensive margin
indicators of entrepreneurship. The monograph then discusses the
various tax rates and other tax policies that have been considered
in the literature, again considering their advantages and
disadvantages. Next, a few of the major empirical issues facing
research on taxes and entrepreneurship are reviewed including the
possible endogeneity or simultaneity of tax rates, the importance
of timing issues, and the latest econometric attempts to account
for pre-existing trends in entrepreneurship and tax data. The
authors present an exhaustive and inclusive summary of the large
and growing empirical literature on taxes and entrepreneurship. In
an effort to enhance the usefulness of the monograph, the
literature is segmented into U.S. federal studies, U.S. state and
local studies, and international studies. It is further subdivided
into time series, cross-sectional, and longitudinal analyses. The
literature review provides a synthesis of findings spanning all of
the above categories and focusing on what are the most conclusive
studies in each area. The monograph concludes with a discussion of
future avenues for empirical research in this area based on the
identified gaps in the existing literature.
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