Personal Income Taxes and the Growth of Small Firms

By R. Carroll, D. Holtz-eakin, Mark Rider, Harvey S. Rosen. Tax Policy and the Economy, 2001

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Tax Policy and Entrepreneurship: New Time Series Evidence (2006, background): “Results from these studies, which use sophisticated econometric techniques designed for panel data and examine more broadly defined entrepreneurial activities, have been less conclusive (Bruce, 2000, 2002; Gentry and Hubbard, 2000; Schuetze, 2000; Carroll et al., 2001; Cullen and Gordon, 2002).”
Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S (2002, methodology): “When considering positive values of θ, we will then add ln(ξ) as an additional control variable on the right-hand side, with an expected coefficient of one.63 62 This was the implicit assumption, for example, in Gentry and Hubbard (2000) and in Carroll et al (2000).”
Taxes, corruption, and entry (2016, unknown): “Gurley-Calvez and Bruce (2013), Fossen and Steiner (2009) and Carroll et al. (2001) found evidence of a negative relationship between marginal tax rates and entrepreneurship.”
On the determinants of entrepreneurial activity: Social norms, economic environment and individual characteristics (2004, unknown): “Carroll et al. (2000), Cullen and Gordon (2002) and Schuetze and Bruce (2004) show that more individuals choose to become self-employed and entrepreneurial companies grow”