IDEAS home Printed from https://ideas.repec.org/a/sae/polsoc/v48y2020i1p27-66.html
   My bibliography  Save this article

What Matters to Kansas: Small Business and the Defeat of the Kansas Tax Experiment

Author

Listed:
  • Daniel R. Alvord

Abstract

Why would businesses advocate for a tax increase? They may take such a position, this article argues, when tax cuts threaten their long-term economic interests. In 2012, Kansas eliminated taxes on many business owners but destabilized the economy and exposed small business to the harshness of market forces. Small businesses rely more on state services than large businesses and are more situated in local communities. The literature suggests two main reasons for small businesses’ “enlightened self-interest†perspective. First, many benefited only marginally from the tax cuts. Second, the savings were offset by fiscal damage to state services that small businesses rely on. They advocated for higher taxes on themselves neither out of altruism nor entirely out of self-interest but recognizing that they had to pay taxes in order to stabilize the economic environment. In that position, small businesses in Kansas may occupy the moderating political role once occupied by a now-fractured corporate elite.

Suggested Citation

  • Daniel R. Alvord, 2020. "What Matters to Kansas: Small Business and the Defeat of the Kansas Tax Experiment," Politics & Society, , vol. 48(1), pages 27-66, March.
    • Handle: RePEc:sae:polsoc:v:48:y:2020:i:1:p:27-66
    DOI: 10.1177/0032329219894788
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/0032329219894788
    Download Restriction: no
    File URL: https://libkey.io/10.1177/0032329219894788?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Fabio Ashtar Telarico, 2023. "Опростяване И Усъвършенстване [Simplifying and Improving]," Post-Print hal-03989969, HAL.
    2. Fabio Ashtar Telarico, 2022. "Simplify and Improve: Revisiting Bulgaria's Revenue Forecasting Models," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 633-654.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:polsoc:v:48:y:2020:i:1:p:27-66. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.