个人所得税政策如何影响企业家精神

IF 1 3区社会学 Q2 LAW

Fordham Law Review Pub Date : 2016-07-23 DOI:10.31235/osf.io/qwya9

David Clingingsmith, S. Shane

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引用次数: 8

摘要

本文回顾了个人所得税政策对企业家精神影响的实证文献。我们没有发现共识的证据，即使是在相对狭窄的问题上，如个人所得税率是否阻碍或鼓励创业进入。我们认为，缺乏共识既反映了将税收政策与企业决策联系起来的机制的复杂性，也反映了在这一领域采用最可靠的实证方法(如实验)的不可行性。

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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How Individual Income Tax Policy Affects Entrepreneurship

This Article reviews the empirical literature on the effects of individual income tax policy on entrepreneurship. We find no evidence of consensus, even on relatively narrow questions such as whether individual income tax rates deter or encourage entrepreneurial entry. We believe the absence of consensus reflects both the complexity of mechanisms connecting tax policy to entrepreneurial decision making and the infeasibility of employing the most reliable empirical methods, such as experiments, in this domain.

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来源期刊

Fordham Law Review LAW-

CiteScore

1.10

自引率

12.50%

发文量

期刊介绍： The Fordham Law Review is a scholarly journal serving the legal profession and the public by discussing current legal issues. Approximately 75 articles, written by students or submitted by outside authors, are published each year. Each volume comprises six books, three each semester, totaling over 3,000 pages. Managed by a board of up to eighteen student editors, the Law Review is a working journal, not merely an honor society. Nevertheless, Law Review membership is considered among the highest scholarly achievements at the Law School.