The Effect of Capital Gains Taxes on Business Creation and Employment: The Case of Opportunity Zones

IF 4.6 2区管理学 Q1 MANAGEMENT

Management Science Pub Date : 2024-09-17 DOI:10.1287/mnsc.2022.03223

Alina Arefeva, Morris A. Davis, Andra C. Ghent, Minseon Park

引用次数: 0

Abstract

Management Science, Ahead of Print.

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资本利得税对企业创建和就业的影响：机会区案例

管理科学》，印刷版前。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Management Science 管理科学-运筹学与管理科学

CiteScore

8.80

自引率

7.40%

发文量

583

审稿时长

15 months

期刊介绍： Management Science is a scholarly journal that publishes scientific research on the theory and practice of management. The journal includes within its scope all aspects of management related to strategy, entrepreneurship, innovation, technology, and organizations as well as all functional areas of business, such as accounting, finance, information systems, marketing, and operations. The journal includes studies on organizational, managerial, group and individual decision making, from both normative and descriptive perspectives. The articles are primarily based on the foundational disciplines of computer science, economics, mathematics, psychology, sociology, and statistics, but cross-functional, multidisciplinary research that reflects the diversity of the management science professions is also encouraged. The journal interest extends to managerial issues in diverse organizational forms, such as for-profit and nonprofit firms, private and public sector institutions, and formal and informal networks of individuals. We welcome theoretical, experimental (field or lab) and empirical contributions. The unifying thread of all Management Science articles is an analytical focus on improving the understanding of management. An acceptable manuscript must be relevant to the theory or practice of management, must meet high standards of rigor, and must be of broad interest to the community of management science scholars.