Small Business, Innovation, and Tax Policy: A Review

William Gale and Samuel Brown

National Tax Journal, 2013, vol. 66, issue 4, 871-892

Abstract: Small businesses occupy a significant role in policy debates. This paper reviews evidence relating to tax policy, small businesses, innovation, and entrepreneurship. We provide background information on the small business sector and alternative business definitions. We examine evidence suggesting that job growth and innovation tends to occur in young firms, which typically start off small, rather than in small firms per se. We review how a wide variety of tax policies influence entrepreneurial activity. The key issue for policy makers going forward appears to be targeting incentives on young firms as opposed to small firms.

Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
https://doi.org/10.17310/ntj.2013.4.05 (application/pdf)
https://doi.org/10.17310/ntj.2013.4.05 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
Working Paper: Small Business, Innovation, and Tax Policy: A Review (2013)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:66:y:2013:i:4:p:871-892

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().