skip to content
The impact of tax incentives on the economic activity of entrepreneurs Preview this item
ClosePreview this item
Checking...

The impact of tax incentives on the economic activity of entrepreneurs

Author: Jarkko Harju; Tuomas Kosonen; National Bureau of Economic Research.
Publisher: Cambridge, Mass. : National Bureau of Economic Research, ©2012.
Series: Working paper series (National Bureau of Economic Research), no. 18442.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions of the owners of small businesses utilizing both theoretical model and empirical data. The reforms reduced the income tax rates of small business owners and applied only to unincorporated firms,  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Jarkko Harju; Tuomas Kosonen; National Bureau of Economic Research.
OCLC Number: 812530153
Notes: Title from http://www.nber.org/papers/18442 viewed Oct. 11, 2012.
"October 2012."
Description: 1 online resource (48 pages) : illustrations.
Series Title: Working paper series (National Bureau of Economic Research), no. 18442.
Responsibility: Jarkko Harju, Tuomas Kosonen.

Abstract:

Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions of the owners of small businesses utilizing both theoretical model and empirical data. The reforms reduced the income tax rates of small business owners and applied only to unincorporated firms, leaving corporations out. We use a difference-in-differences strategy to estimate the causal impact of tax incentives on the economic activity of small businesses. The results imply that lighter taxation leads to an increase in the turnover of firms that we interpret as an increase in effort exerted by their owners.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/812530153> # The impact of tax incentives on the economic activity of entrepreneurs
    a schema:CreativeWork, schema:MediaObject, schema:Book ;
    library:oclcnum "812530153" ;
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/mau> ;
    library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/1171430303#Place/cambridge_mass> ; # Cambridge, Mass.
    schema:about <http://experiment.worldcat.org/entity/work/data/1171430303#Topic/small_business_taxation_econometric_models> ; # Small business--Taxation--Econometric models
    schema:about <http://experiment.worldcat.org/entity/work/data/1171430303#Topic/tax_incentives_economic_aspects_econometric_models> ; # Tax incentives--Economic aspects--Econometric models
    schema:about <http://experiment.worldcat.org/entity/work/data/1171430303#Topic/entrepreneurship_economic_aspects_econometric_models> ; # Entrepreneurship--Economic aspects--Econometric models
    schema:bookFormat schema:EBook ;
    schema:contributor <http://viaf.org/viaf/1730149068567265730004> ; # Tuomas Kosonen
    schema:contributor <http://viaf.org/viaf/135446122> ; # National Bureau of Economic Research.
    schema:copyrightYear "2012" ;
    schema:creator <http://viaf.org/viaf/3495150943146326760007> ; # Jarkko Harju
    schema:datePublished "2012" ;
    schema:description "Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions of the owners of small businesses utilizing both theoretical model and empirical data. The reforms reduced the income tax rates of small business owners and applied only to unincorporated firms, leaving corporations out. We use a difference-in-differences strategy to estimate the causal impact of tax incentives on the economic activity of small businesses. The results imply that lighter taxation leads to an increase in the turnover of firms that we interpret as an increase in effort exerted by their owners."@en ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/1171430303> ;
    schema:inLanguage "en" ;
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/1171430303#Series/nber_working_paper_series> ; # NBER working paper series ;
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/1171430303#Series/working_paper_series_national_bureau_of_economic_research> ; # Working paper series (National Bureau of Economic Research) ;
    schema:name "The impact of tax incentives on the economic activity of entrepreneurs"@en ;
    schema:productID "812530153" ;
    schema:publication <http://www.worldcat.org/title/-/oclc/812530153#PublicationEvent/cambridge_mass_national_bureau_of_economic_research_2012> ;
    schema:publisher <http://experiment.worldcat.org/entity/work/data/1171430303#Agent/national_bureau_of_economic_research> ; # National Bureau of Economic Research
    schema:url <http://papers.nber.org/papers/w18442> ;
    schema:url <http://www.nber.org/papers/w18442> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/812530153> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/1171430303#Agent/national_bureau_of_economic_research> # National Bureau of Economic Research
    a bgn:Agent ;
    schema:name "National Bureau of Economic Research" ;
    .

<http://experiment.worldcat.org/entity/work/data/1171430303#Place/cambridge_mass> # Cambridge, Mass.
    a schema:Place ;
    schema:name "Cambridge, Mass." ;
    .

<http://experiment.worldcat.org/entity/work/data/1171430303#Series/nber_working_paper_series> # NBER working paper series ;
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/812530153> ; # The impact of tax incentives on the economic activity of entrepreneurs
    schema:name "NBER working paper series ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/1171430303#Series/working_paper_series_national_bureau_of_economic_research> # Working paper series (National Bureau of Economic Research) ;
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/812530153> ; # The impact of tax incentives on the economic activity of entrepreneurs
    schema:name "Working paper series (National Bureau of Economic Research) ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/1171430303#Topic/entrepreneurship_economic_aspects_econometric_models> # Entrepreneurship--Economic aspects--Econometric models
    a schema:Intangible ;
    schema:hasPart <http://id.loc.gov/authorities/subjects/sh85044149> ;
    schema:name "Entrepreneurship--Economic aspects--Econometric models"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1171430303#Topic/small_business_taxation_econometric_models> # Small business--Taxation--Econometric models
    a schema:Intangible ;
    schema:hasPart <http://id.loc.gov/authorities/subjects/sh85123580> ;
    schema:name "Small business--Taxation--Econometric models"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/1171430303#Topic/tax_incentives_economic_aspects_econometric_models> # Tax incentives--Economic aspects--Econometric models
    a schema:Intangible ;
    schema:hasPart <http://id.loc.gov/authorities/subjects/sh85132825> ;
    schema:name "Tax incentives--Economic aspects--Econometric models"@en ;
    .

<http://viaf.org/viaf/135446122> # National Bureau of Economic Research.
    a schema:Organization ;
    schema:name "National Bureau of Economic Research." ;
    .

<http://viaf.org/viaf/1730149068567265730004> # Tuomas Kosonen
    a schema:Person ;
    schema:familyName "Kosonen" ;
    schema:givenName "Tuomas" ;
    schema:name "Tuomas Kosonen" ;
    .

<http://viaf.org/viaf/3495150943146326760007> # Jarkko Harju
    a schema:Person ;
    schema:familyName "Harju" ;
    schema:givenName "Jarkko" ;
    schema:name "Jarkko Harju" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.