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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Detalles Bibliográficos

Publicado en:	Economic Inquiry Vol. 60; no. 3; pp. 1277 - 1296
Autores principales:	Neira, Julian, Singhania, Rish
Formato:	Artículo
Publicado:	Wiley-Blackwell Jul2022
Materias:	Vocational guidance Corporate taxes Tax rates New business enterprises Tax incidence
Acceso en línea:	Ver este registro en EBSCOhost