Do entrepreneurs need tax reform? This chapter presents a critical evaluation of the desirability of tax incentives for small businesses. We discuss measurement issues in identifying entrepreneurs in publicly-available data and then describe recent trends in several measures gleaned from tax...

This project investigates the effects of taxes on entrepreneurship activities in the United States over a twelve-year period, 1979-1990. The study details two prior theoretical models focusing on two aspects of the tax system: (1) the effects of tax policies on the relative risk of the...