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- catalog abstract "This paper investigates the effect of entrepreneurs' personal income tax situations on their capital investment decisions. We examine the income tax returns of a sample of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates for the relatively affluent associated with that law affected their decisions to invest in physical capital. We find that individual income taxes exert a statistically and quantitatively significant influence on investment decisions. In our sample increase in marginal tax rates would reduce the proportion of entrepreneurs who make new capital investments by 10.4 percent, and decrease mean investment expenditures by 9.9 percent.".
- catalog contributor b10676904.
- catalog contributor b10676905.
- catalog created "[1998]".
- catalog date "1998".
- catalog date "[1998]".
- catalog dateCopyrighted "[1998]".
- catalog description "Includes bibliographical references (p. 23-27).".
- catalog description "This paper investigates the effect of entrepreneurs' personal income tax situations on their capital investment decisions. We examine the income tax returns of a sample of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates for the relatively affluent associated with that law affected their decisions to invest in physical capital. We find that individual income taxes exert a statistically and quantitatively significant influence on investment decisions. In our sample increase in marginal tax rates would reduce the proportion of entrepreneurs who make new capital investments by 10.4 percent, and decrease mean investment expenditures by 9.9 percent.".
- catalog extent "1 v. (various pagings) :".
- catalog isPartOf "NBER working paper series ; working paper 6374".
- catalog isPartOf "Working paper series (National Bureau of Economic Research) ; working paper no. 6374".
- catalog issued "1998".
- catalog issued "[1998]".
- catalog language "eng".
- catalog publisher "Cambridge, MA : National Bureau of Economic Research,".
- catalog title "Entrepreneurs, income taxes and investment / Robert Carroll ... [et al.].".
- catalog type "Computer network resources. local".
- catalog type "text".