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

Eric Borchers, John Deskins () and Amanda Ross ()
Additional contact information
Eric Borchers: Creighton University

No 15-13, Working Papers from Department of Economics, West Virginia University

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.

JEL-codes: H2 H7 R1 (search for similar items in EconPapers)
Pages: 43 pages
Date: 2015-05
New Economics Papers: this item is included in nep-acc, nep-ent, nep-pbe, nep-pub, nep-sbm and nep-ure
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Citations: View citations in EconPapers (1)

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Related works:
Journal Article: CAN STATE TAX POLICIES BE USED TO GROW SMALL AND LARGE BUSINESSES? (2016)
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Persistent link: https://EconPapers.repec.org/RePEc:wvu:wpaper:15-13

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