Advanced Search
MyIDEAS: Login

Tax Policy and Sole Proprietorships: A Closer Look

Contents:

Author Info

  • Nelson, Susan C.
Registered author(s):

    Abstract

    The 21 million sole proprietorship returns filed in 2005 represent a wide variety of economic activity. This paper examines three major tax policy issues related to sole proprietorships—taxpayer compliance, taxpayer burden, and incentives for growth. It uses tax return data to take a closer look at sole proprietorships. It proposes a new taxonomy for describing these returns in an economically meaningful way, based on the principal factors of production that they use: their own labor, hired labor, and capital. It uses the taxonomy to examine several aspects of sole proprietorships. The paper concludes with suggestions for further research.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.ntanet.org/NTJ/61/3/ntj-v61n03p421-433-tax-policy-sole-proprietorships.pdf
    Download Restriction: no

    File URL: http://www.ntanet.org/NTJ/61/3/ntj-v61n03p421-433-tax-policy-sole-proprietorships.html
    Download Restriction: no

    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 61 (2008)
    Issue (Month): 3 (September)
    Pages: 421-433

    as in new window
    Handle: RePEc:ntj:journl:v:61:y:2008:i:3:p:421-433

    Contact details of provider:
    Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109
    Phone: (202)737-3325
    Fax: (202) 737-7308
    Email:
    Web page: http://www.ntanet.org/
    More information through EDIRC

    Related research

    Keywords:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:61:y:2008:i:3:p:421-433. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.