Small Business, Innovation, and Tax Policy: A Review

William Gale and Samuel Brown

MPRA Paper from University Library of Munich, Germany

Abstract: Small businesses occupy an iconic place in American public policy debates. This paper discusses interactions between the federal tax code, small business, and the economy. We summarize the characteristics of small businesses, identify the tax provisions that most affect small businesses, and review evidence on the impact of tax and other policies on entrepreneurial activity. We also examine evidence suggesting that it is young firms, not small ones, where job growth and innovation tend to occur. Policies that aim to stimulate young and innovative firms are likely to prove different than policies that subsidize small businesses.

Keywords: entrepreneurship; tax policy; innovation; small business (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Date: 2013-04-08
New Economics Papers: this item is included in nep-cse, nep-ent, nep-ino, nep-pbe, nep-pub, nep-reg, nep-sbm and nep-tid
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Related works:
Journal Article: Small Business, Innovation, and Tax Policy: A Review (2013)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:57384

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