能說出用來促進(jìn)創(chuàng)業(yè)活動(dòng)的稅收政策嗎[文獻(xiàn)翻譯]

1、原文：原文：CanstatetaxpoliciesbeusedtopromoteentrepreneurialactivityAbstractDespitearecentflurryofempiricalresearchontheeffectsoftaxesonsmallbusinessactivitystateleveltaxesfacedbyentrepreneurshavebeenoverlookedbymostoftheexis

2、tingliterature.Usinga50statepaneloftaxpolicyinfmationspanningtheyears1989through2002ouranalysisrevealsthatstatetaxpoliciesgenerallydonotappeartohavequantitativelyimptanteffectsonentrepreneurialactivity.Whenwefindstatisti

3、callyimptanteffectswefindthathigherindividualincometaxratestheexistenceofastatelevelestateinheritancegifttaxahigherweightonthesalesfactinthestatecpateincometaxapptionmentfmulaallslightlyreduceastate’sshareofthenationalen

4、trepreneurialstock.Resultsalsoindicatethatstateswithmeprogressivepersonalincometaxstructuresstatesthathavemeaggressivecpateincometaxesthroughtheimpositionofacombinedreptingrequirementbothtendtohaveslightlyhigherentrepren

5、eurshiprates.Thecompositionofstatetaxptfoliosisnotfoundtobeasignificantdeterminantofstateentrepreneurship.1IntroductionTheinterplaybetweentaxpolicyentrepreneurialactivityhasenjoyedaresurgenceintheempiricaleconomicslitera

6、ture.Mostoftherecentresearchhasfocusedonfederaltaxeshoweverleavingstatetaxpoliciesrelativelyunexpled.Asstatescontinuetograpplewithdifficultissuesinbusinesstaxationdevelopmentincentivesathoughconsiderationoftheeffectsofst

7、atetaxpoliciesonentrepreneurialactivitybecomesevenmeimptantespeciallywhenconsideringthepossiblebenefitsthatcouldfollownewentrepreneurialventuresthrougheconomicgrowthinnovationthelike.Inthisreptweexaminetherelationshipsbe

8、tweenstatetaxpolicyentrepreneurshipusingalongitudinaldatabaseofdetailedinfmationonstatetaxpoliciesfall50USstatesfrom1989through2002.Thisinvestigationiswarrantedfanumberofreasons.Firstasaresultofthefocusonfederaltaxesearl

9、ierresearchhasonlyconsideredasubsetofthetaxesfacingconsidernotonlytaxratesbutalsotaxsharesinstatetaxptfolios(5)weconsidereffectivetaxratesasarobustnesscheckonourbaselineanalysisofstatutytaxrates(6)weconsideragriculturale

10、ntrepreneurshipinanotherrobustnesscheck(7)weanalyzealongertimeperiod.2ExistingliteratureTwobroadareasofstudyintheearlierliteraturemotivatethisanalysis.Thefirstistheliteratureontheeffectsofstatetaxpoliciesonbusinesslocati

11、ondecisions.Theseresultsareimptantbecausebusinesslocationdecisionscanhaveimptantimpactsonmeasuredentrepreneurshipselfemploymentrates.InhisoftcitedreviewofavastarrayofempiricalstudiesWasylenko(1997)concludesthattaxeshaves

12、tatisticallysignificantbutquantitativelysmalleffectsoninterregionallocationbehavi.InasimilarveinBartik(1991)concludesthathigherstatelocaltaxesreducebusinessactivityinaregionwithanelasticityofabout0.3whilenotingsignifican

13、tdeviationfromthisaverageacrossstudies.3Howeverthisliteraturemaybeslightlylessrelevanttothepresentstudybecauseofitsfocusonlocationdecisionsamongfirms.Ifsmallerbusinessesarelessmobilethanlargerfirms(theymightnotbe)theyare

14、perhapslesslikelytorespondtostatedifferencesintaxpolicies.Furthermoststatedevelopmentincentivesaretargetedatlargermanufacturingfirmsratherthansmallbusinesses.Thesecondbroadareaofrelevantliteratureconsistsofempiricalstudi

15、esoftaxationentrepreneurship.Thenumberofstudiesinthisliteraturehasgrownsignificantlyinrecentyearslargelyduetogreateravailabilityofusefuldata.Timeseriesstudieshavefocusedonfederaltaxpolicieshavegenerallyconcludedthathighe

16、rfederalincomepayrolltaxratescausehigherratesofentrepreneurshipspecificallydefinedasselfemployment(Long1982Blau1987Parker1996CowlingMitchell1997Robson1998).Explanationsoftenrestontheideathathightaxratesdrivewkersoutofpai

17、demploymentwagejobsintoentrepreneurialventureswheretheycanmeeasilyavoidevadetaxes.DespitetheconsistencyofthelargergroupoftimesseriesstudiesamerecentextensivetimeseriesanalysisinthisareabyBruceMohsin(2006)showsthattheques