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Do tax cuts promote entrepreneurial longevity?


by Gurley-Calvez, Tami^Bruce, Donald
National Tax Journal • June, 2008 •

Entrepreneurship MTR 0.306 0.018 MTR based on Wage MTR -0.193 0.010 "other income" Entrepreneurship MTR 0.338 0.034 Include only Wage MTR -0.197 0.010 those whose Entrepreneurship MTR 0.383 0.039 filing status does not change Include only Wage MTR -0.180 0.014 those who are Entrepreneurship MTR 0.594 0.143 in the panel for the full twelve years MTR Wage MTR--Entrep. MTR -0.154 0.007 Differential constant, a series of indicators for the year of the observation, and all control variables in Table 7. All tax rates and differentials are fitted values from first-stage instrumental variables regressions. See text for additional details. MTR -Marginal Tax Rate. Bold type indicates statistical significance at the five percent level or better. Notes: Entries are coefficients and standard errors (S.E.) from random effects probits. All models also include a


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COPYRIGHT 2008 National Tax Association Reproduced with permission of the copyright holder. Further reproduction or distribution is prohibited without permission.
Copyright 2008 Gale, Cengage Learning. All rights reserved. Gale Group is a Thomson Corporation Company.
NOTE: All illustrations and photos have been removed from this article.


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