Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. ☆

By J. Cullen, Roger H. Gordon. 2007

302 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/3072ebc780d3a10864264628244aa81df7e0925d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Saul Estrin
2. Tomasz Mickiewicz
3. Simeon Djankov
4. A. Shleifer
5. J. Korosteleva
6. Ajay Agrawal
7. Rita Ramalho
8. Bev Dahlby

In Economics and Econometrics

1. Ajay Agrawal
2. Alexander Oettl
3. Simeon Djankov
4. Alberto Galasso
5. Tomasz Mickiewicz
6. Saul Estrin
7. A. Shleifer
8. Iain M. Cockburn

Citations in the corpus

• Taxing the Rich (2016, unknown): “Yet, Gentry and Gentry and Hubbard (2000) and Cullen and Gordon (2007) document the related fact that entrepreneurial risk-taking is reduced when taxation becomes more progressive.”
• Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking (2017, unknown): “9 Gentry and Hubbard (2000) and Cullen and Gordon (2007) apply the logic of these models empirically to individuals’ decisions to become entrepreneurs in the U.”
• Taxes, corruption, and entry (2016, unknown): “Cullen and Gordon (2007) found that allowing deductions for business losses on personal income tax returns raised entrepreneurial risk-taking by between 50-100%.”
• Do corporate taxes hinder innovation (2017, unknown): “…on investment, productivity, and economic growth (Jorgenson, 1963; Hall and Jorgenson, 1967; Levine, 1991; Auerbach and Hassett, 1992; Cummins, Hassett, and Hubbard, 1996; Cullen and Gordon, 2007; Djankov, Ganser, McLiesh, Ramalho, and Shleifer, 2010; Romer and Romer, 2010; Mertens and Ravn, 2012).”
• TFP estimation at firm level: The fiscal aspect of productivity convergence in the UK (2017, background): “The effect of a weaker borrowing capacity due to higher tax liability affects disproportionally the groups of firms that are typically more risk-takers, and thus more dependent on the use of external finance (Cullen and Gordon, 2007; Bricongne, 2012).”
• THE IMPACT OF TAX CUTS ON ECONOMIC GROWTH: EVIDENCE FROM THE CANADIAN PROVINCES (2012, background): “Proponents of tax cuts point to the effects that lower taxes have on incentives to work, to save, and to invest, and argue that reducing tax rates boosts economic growth.”
• Entrepreneurship, Firm Entry, and the Taxation of Corporate Income: Evidence from Europe (2011, unknown): “We interpret this result on the basis of Cullen and Gordon (2007).”
• The Effect of Corporate Taxes on Investment and Entrepreneurship (2009, background): “See, e.g., William M. Gentry and Hubbard (2000) and Julie Berry Cullen and Gordon (2007).”
• Which Institutions Encourage Entrepreneurial Growth Aspirations (2013, background): “10 Though different types of taxes have different, ambiguous and nonlinear effects (Bruce and Mohsin, 2006; Georgellis and Wall, 2006; Cullen and Gordon, 2007). escaping corporate taxes (Henrekson, 2007).”
• Why are some regions more innovative than others? The role of small firms in the presence of large labs (2014, background): “Many papers have documented a positive relationship between income tax rates and self-employment (among others, see Long, 1982; Poterba, 1989; Bruce, 2000; Gentry et al., 2004; Cullen and Gordon, 2007).”
• Consequences of cultural practices for entrepreneurial behaviors (2013, unknown): “The collectivist society will first tax and then redistribute personal and business income for purposes considered beneficial for society (Cullen & Gordon, 2007).”