Do tax cuts promote entrepreneurial
longevity?
by Gurley-Calvez, Tami^Bruce, Donald
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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