By James Poterba and Todd Sinai* sample includes 22,595 household observations, based
on five replicates for each of 4,519 underlying households. The subsample we analyze …

Public policy is currently shifting from SME policy toward entrepreneurship policy, which
supports entrepreneurship without directing attention to quantitative goals and specific firms …

The potential impacts of tax policies on entrepreneurial activity have attracted the attention of
researchers and policy makers for several decades. Entrepreneurship and innovation are …

Despite a recent flurry of empirical research on the effects of taxes on small business activity,
state-level taxes faced by entrepreneurs have been overlooked by most of the existing …

This paper examines the relationship between income taxes and the decision to become
self-employed using data from Sweden. By making it possible to track a large number of …

We examine the impact of corporate taxation on entrepreneurship, using a quasi-natural
experiment, which substantially reduced the corporate tax rate for start-ups located in inland …

This paper estimates the effect of an increase in the deductibility of health insurance
premiums for self-employed individuals on the probability of being self-employed. Using a …

We analyze how changes in the income tax deduction for home mortgage interest would
affect loan-to-value ratios on owner-occupied homes, the distribution of income tax liabilities …

In 2012, Kansas undertook a large-scale tax reform that excluded pass-through business
income from individual taxation. In theory, these changes enhance the incentives to …

We use a 12-year panel of tax return data to assess whether or not taxes affect the duration
of entrepreneurial activities. Our study is the first to examine the effects of tax rates on exit …