The role of corporate taxes in the decline of the startup rate.

The US has experienced a joint decline in corporate tax rates and startup rates in recent decades. We study how changes in corporate taxes affect startup rates in a firm dynamics model with occupational choice. A change in profit taxes has ambiguous effects on firm selection, and therefore on the st...

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Bibliographic Details

Published in:	Economic Inquiry Vol. 60; no. 3; pp. 1277 - 1296
Main Authors:	Neira, Julian, Singhania, Rish
Format:	Article
Published:	Wiley-Blackwell Jul2022
Subjects:	Vocational guidance Corporate taxes Tax rates New business enterprises Tax incidence
Online Access:	View this record in EBSCOhost