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Should Small Businesses Be Tax Favored?

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  • Holtz-Eakin, Douglas

Abstract

Examination, from the vantage point of equity and efficiency, of federal tax policy toward small businesses. Considers the relatively few tax provisions that explicitly target small businesses, and concludes that current tax-based subsidies are not justified.

Suggested Citation

  • Holtz-Eakin, Douglas, 1995. "Should Small Businesses Be Tax Favored?," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 387-395, September.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:3:p:387-95
    DOI: 10.1086/NTJ41789156
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    References listed on IDEAS

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    1. Plesko, George A., 1995. "'Gimme Shelter?' Closely Held Corporations Since Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 409-416, September.
    2. Holtz-Eakin, Douglas & Joulfaian, David & Rosen, Harvey S, 1994. "Sticking It Out: Entrepreneurial Survival and Liquidity Constraints," Journal of Political Economy, University of Chicago Press, vol. 102(1), pages 53-75, February.
    3. Douglas Holtz-Eakin & David Joulfaian & Harvey S. Rosen, 1994. "Entrepreneurial Decisions and Liquidity Constraints," RAND Journal of Economics, The RAND Corporation, vol. 25(2), pages 334-347, Summer.
    4. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
    5. Plesko, George A., 1995. "'Gimme Shelter?' Closely Held Corporations Since Tax Reform," National Tax Journal, National Tax Association, vol. 48(3), pages 409-16, September.
    6. Bates, Timothy, 1990. "Entrepreneur Human Capital Inputs and Small Business Longevity," The Review of Economics and Statistics, MIT Press, vol. 72(4), pages 551-559, November.
    7. Bruce D. Meyer, 1990. "Why Are There So Few Black Entrepreneurs?," NBER Working Papers 3537, National Bureau of Economic Research, Inc.
    8. Jason G. Cummins & Kevin A. Hassett & R. Glenn Hubbard, 1994. "A Reconsideration of Investment Behavior Using Tax Reforms as Natural Experiments," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 25(2), pages 1-74.
    9. Evans, David S & Jovanovic, Boyan, 1989. "An Estimated Model of Entrepreneurial Choice under Liquidity Constraints," Journal of Political Economy, University of Chicago Press, vol. 97(4), pages 808-827, August.
    10. Gerald E. Auten & Joseph J. Cordes, 1991. "Policy Watch: Cutting Capital Gains Taxes," Journal of Economic Perspectives, American Economic Association, vol. 5(1), pages 181-192, Winter.
    11. Evans, David S & Leighton, Linda S, 1989. "Some Empirical Aspects of Entrepreneurship," American Economic Review, American Economic Association, vol. 79(3), pages 519-535, June.
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    Cited by:

    1. Plesko, George A., 1995. "'Gimme Shelter?' Closely Held Corporations Since Tax Reform," National Tax Journal, National Tax Association, vol. 48(3), pages 409-16, September.
    2. William Gale & Samuel Brown, 2013. "Small Business, Innovation, and Tax Policy: A Review," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 871-892, December.
    3. Catherine Fazio & Jorge Guzman & Scott Stern, 2019. "The Impact of State-Level R&D Tax Credits on the Quantity and Quality of Entrepreneurship," NBER Working Papers 26099, National Bureau of Economic Research, Inc.
    4. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    5. Catherine Fazio & Jorge Guzman & Scott Stern, 2020. "The Impact of State-Level Research and Development Tax Credits on the Quantity and Quality of Entrepreneurship," Economic Development Quarterly, , vol. 34(2), pages 188-208, May.
    6. Jack Mintz & Patrick Smith & V. Balaji Venkatachalam, 2021. "A New Approach to Improving Small-Business Tax Competitiveness," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 14(24), October.
    7. Ann Hansford & John Hasseldine & Carole Howorth, 2003. "Factors Affecting the Costs of UK VAT Compliance for Small and Medium-Sized Enterprises," Environment and Planning C, , vol. 21(4), pages 479-492, August.
    8. Plesko, George A., 1995. "'Gimme Shelter?' Closely Held Corporations Since Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 409-416, September.
    9. Bruce, Donald & Schuetze, Herbert J., 2004. "The labor market consequences of experience in self-employment," Labour Economics, Elsevier, vol. 11(5), pages 575-598, October.

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