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State Tax Policy and Entrepreneurship

Author

Listed:
  • Donald Bruce
  • Xiaowen Liu
  • Matthew N. Murray

Abstract

We expand the literature on state taxes and entrepreneurship in several ways. First, we estimate dynamic panel regressions rather than fixed effects models in order to account for the inertia in taxes and small business outcomes. Second, while prior research has focused on extensive-margin indicators of small business activity such as self-employment rates, we consider more policy-relevant intensive-margin measures drawn from nonfarm proprietors’ income and employment data. Third, we examine a longer panel (1978–2009) of state data. We conclude that major state tax policies do not have statistically significant impacts on entrepreneurial performance.

Suggested Citation

  • Donald Bruce & Xiaowen Liu & Matthew N. Murray, 2015. "State Tax Policy and Entrepreneurship," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3S), pages 803-838, September.
    • Handle: RePEc:ntj:journl:v:68:y:2015:i:3s:p:803-838
    DOI: 10.17310/ntj.2015.3S.04
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    Cited by:

    1. Minyahil Assefa, 2023. "COVID-19 Lockdown Restrictions and Small Business Survival Strategy: Government Supporting Schemes," Business Perspectives and Research, , vol. 11(2), pages 227-245, May.
    2. Can, Ege & Fossen, Frank M., 2023. "Income Taxation and Hours Worked in Different Types of Entrepreneurship," IZA Discussion Papers 16683, Institute of Labor Economics (IZA).
    3. Jacqueline Chattopadhyay, 2018. "State Health Insurance Regulation and Self-Employment Rates After the Great Recession: The Role of Guaranteed Issue Mandates," Economic Development Quarterly, , vol. 32(1), pages 78-92, February.
    4. Ege Can, 2022. "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1260-1293, October.
    5. Ergete Ferede, 2021. "Entrepreneurship and personal income tax: evidence from Canadian provinces," Small Business Economics, Springer, vol. 56(4), pages 1765-1781, April.
    6. Panka Bencsik & Tuugi Chuluun, 2021. "Comparative well-being of the self-employed and paid employees in the USA," Small Business Economics, Springer, vol. 56(1), pages 355-384, January.

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