Download or read book Federal Tax Policy and Small Business written by Donald Bruce and published by . This book was released on 2011 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: Do entrepreneurs need tax reform? This chapter presents a critical evaluation of the desirability of tax incentives for small businesses. We discuss measurement issues in identifying entrepreneurs in publicly-available data and then describe recent trends in several measures gleaned from tax data. Entrepreneurial activity is on the rise as evidenced by a growing share of non-corporate entities among business tax returns. Small businesses represent a disproportional share of taxable profits when compared to their share of total business receipts.We then turn to a discussion of the current tax treatment of entrepreneurs, followed by a brief overview of recent economic research on entrepreneurial sensitivity to tax policies. Economic theory suggests that taxes can have ambiguous effects on transitions into or out of entrepreneurial activity, which leaves the determination of overall effects to empirical analysis. This leads us to a presentation of our recent analysis of a twelve-year panel of U.S. federal individual income tax returns to examine the effects of federal income and payroll taxes and state income taxes on entrepreneurial activity. Our focus in this new analysis is on the effects of tax rates on individual transitions into or out of some form of entrepreneurial activity.
Download or read book Should Federal Tax Policy Encourage Development of Small Business written by Tax Institute (U.S.) and published by . This book was released on 1956 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assisting small businesses through the tax code written by United States. Congress. House. Committee on Small Business and published by . This book was released on 2003 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pro growth Tax Policy written by United States. Congress. House. Committee on Small Business. Subcommittee on Economic Growth, Capital Access, and Tax and published by . This book was released on 2012 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Tax Policy and Federal Programs Impacting Small Business Owners written by United States. Congress. House. Committee on Small Business. Subcommittee on Empowerment and published by . This book was released on 1998 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Issues Impacting Small Business written by United States. Congress. Senate. Committee on Small Business and published by . This book was released on 1996 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Tax Policy for Economic Growth and Stability written by United States. Congress. Joint Committee on the Economic Report. Subcommittee on Tax Policy and published by . This book was released on 1955 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Biggest Tax Problems for Small Businesses written by United States. Congress. House. Committee on Small Business and published by . This book was released on 2014 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reforming the tax code to assist small businesses written by United States. Congress. House. Committee on Small Business and published by . This book was released on 2006 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of the Complexity of the Tax Code on Small Business written by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports and published by . This book was released on 2001 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Estimates of Federal Tax Expenditures written by United States. Department of the Treasury and published by . This book was released on 1975 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Tax Policy for Economic Growth and Stability written by United States. Congress. Joint Economic Committee and published by . This book was released on 1956 with total page 726 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform written by United States. Congress. Senate. Committee on Small Business and Entrepreneurship and published by . This book was released on 2017 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy and Entrepreneurship written by Xiaowen Liu (Researcher in economics) and published by . This book was released on 2014 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: Small businesses and the entrepreneurial spirit are among the driving forces in economic growth and development in the United States. The US governments (both federal and state) have long been aware of the importance of entrepreneurship, and many policies are directed toward helping small businesses. However, whether such policies give rise to expected behavioral responses from small businesses remains inconclusive. This dissertation looks into the behavioral response of self-employed filers to individual income tax and the impact of state and federal tax policies on entrepreneurship. In the first chapter, we examine taxpayers' behavioral response to the Alternative Minimum Tax (AMT). We find strong evidence that taxpayers, especially self-employed individuals, appear to manipulate their incomes to avoid the AMT. We also find suggestive evidence that the notch created by the AMT generates both a real response and an evasion response. These results have important policy implications for the AMT design and for the evaluation of the welfare loss from taxation of small businesses. The second chapter examines the effect of state tax policies on entrepreneurial activity. This paper contributes to the literature in several important ways: first, we explore dynamic specifications to capture inherent time trends among entrepreneurial performance. Second, we consider a number of intensive-margin measures of state nonfarm proprietors' success. Our paper is the first to use nonfarm proprietors' income as a direct measure of entrepreneurial success at the state level. We investigate several measures of small business performance derived from nonfarm proprietors' income and employment data. Third, we extend the earlier research by including a longer panel (1978-2009) of state data. Despite these innovations, our empirical results echo the recent studies in this area and suggest that most of the highly-visible state tax policies do not have statistically significant impacts on entrepreneurial performance. The last chapter uses time series analysis to explore the effect of federal tax policies on entrepreneurial performance and whether the effect is heterogeneous across different stages of the business cycle. We do not find that tax policy affects the small businesses sector differently between economic ups and downs.
Download or read book Federal Tax Policies and Farm Households written by Ron Durst and published by DIANE Publishing. This book was released on 2010-02 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Changes in Fed. tax provisions affecting both individual and business income taxes have reduced average tax rates for all farm households, resulting in the lowest tax burden on farm income and investment in a decade. Similarly, an analysis of the changes to Fed. estate tax policies suggests that increases in the value of property that can be transferred to the next generation free of the estate tax, combined with special provisions for farmers and other small businesses, have greatly reduced the number of farm estates subject to the tax and the amount owed. While nearly 10% of commercial farm estates could owe tax in 2009, only 1-2% of all farm estates are estimated to be subject to the Fed. estate tax this year. Charts and tables.
Download or read book Closing the Tax Gap and the Impact on Small Business written by United States. Congress. House. Committee on Small Business and published by . This book was released on 2006 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
