English, Article edition: Can High Personal Tax Rates Encourage Entrepreneurial Activity? Roger Gordon

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/22076
Physical Description
  • article
Language
  • English

Edition details

Title
  • Can High Personal Tax Rates Encourage Entrepreneurial Activity?
Author
  • Roger Gordon
Physical Description
  • article
Notes
  • When the top personal tax rates are above the corporate rate, high income individuals have an incentive to reclassify their earnings as corporate rather than personal income for tax purposes. At least U.S. tax law imposes strict limits on the extent to which employees in publicly traded corporations can engage in such income shifting. However, entrepreneurs setting up new firms can easily reclassify their income for tax purposes. This tax incentive therefore favors entrepreneurial activity. In the United States, these tax incentives were huge during the 1950s and 1960s, though they have been much smaller since then. Copyright 1998, International Monetary Fund
  • RePEc:pal:imfstp:v:45:y:1998:i:1:p:2
  • RePEc:imf:imfstp:v:45:y:1998:i:1:p:2
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment