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Can State Tax Policies Be Used to Grow Small and Large Businesses?

Author

Listed:
  • Eric Borchers

    (Creighton University)

  • John Deskins

    (West Virginia University, College of Business and Economics)

  • Amanda Ross

    (West Virginia University, College of Business and Economics)

Abstract

The existing literature studying the relationship between small business activity and U.S. state tax policy has focused primarily on a few measures of small business. We expand this literature by estimating the effect of state tax policy on small businesses by using a broader measures of small business activity using a longitudinal dataset for the U.S. states. We also estimate the relationship between state tax policy and large business activity. Results provide evidence that state tax policy can influence small business firm, establishment, payroll, and employment growth in important ways but provide limited evidence that such policy significantly influences large business growth.

Suggested Citation

  • Eric Borchers & John Deskins & Amanda Ross, 2015. "Can State Tax Policies Be Used to Grow Small and Large Businesses?," Working Papers 15-13, Department of Economics, West Virginia University.
    • Handle: RePEc:wvu:wpaper:15-13
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    File URL: http://busecon.wvu.edu/phd_economics/pdf/15-13.pdf
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    Cited by:

    1. Dan Rickman & Hongbo Wang, 2020. "U.S. State And Local Fiscal Policy And Economic Activity: Do We Know More Now?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(2), pages 424-465, April.
    2. Adam Nowak & Amanda Ross & Christopher Yencha, 2018. "Small Business Borrowing And Peer‐To‐Peer Lending: Evidence From Lending Club," Contemporary Economic Policy, Western Economic Association International, vol. 36(2), pages 318-336, April.
    3. Carlianne Patrick & Amanda Ross & Heather Stephens, 2016. "Designing Policies to Spur Economic Growth: How Regional Scientists Can Contribute to Future Policy Development and Evaluation," Working Papers 16-04, Department of Economics, West Virginia University.
    4. Jacqueline Chattopadhyay, 2018. "State Health Insurance Regulation and Self-Employment Rates After the Great Recession: The Role of Guaranteed Issue Mandates," Economic Development Quarterly, , vol. 32(1), pages 78-92, February.
    5. Ege Can, 2022. "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1260-1293, October.
    6. Wolters, Dominic, 2021. "An Analysis of the Impact of Income Tax Changes on the Rate of Business Creation in the United States, 1992-2018," Undergraduate Research Papers 337404, University of Minnesota, Department of Applied Economics.

    More about this item

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics

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