能说出用来促进创业活动的税收政策吗[文献翻译].doc

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1、原文：Canstatetaxpoliciesbeusedtopromoteentrepreneurialactivity?AbstractDespitearecentflurryofempiricalresearchontheeffectsoftaxesonsmallbusinessactivity,state-leveltaxesfacedbyentrepreneurshavebeenoverlookedbymostoftheexistingliterature.Usinga50-statepaneloftaxpolicyinformationspanningtheyears1

2、989through2002,ouranalysisrevealsthatstatetaxpoliciesgenerallydonotappeartohavequantitativelyimportanteffectsonentrepreneurialactivity.Whenwefindstatisticallyimportanteffects,wefindthathigherindividualincometaxrates,theexistenceofastate-levelestate,inheritanceorgifttax,andahigherweightonthesa

3、lesfactorinthestatecorporateincometaxapportionmentformulaallslightlyreduceastate’sshareofthenationalentrepreneurialstock.Resultsalsoindicatethatstateswithmoreprogressivepersonalincometaxstructuresandstatesthathavemoreaggressivecorporateincometaxesthroughtheimpositionofacombinedreportingrequir

4、ementbothtendtohaveslightlyhigherentrepreneurshiprates.Thecompositionofstatetaxportfoliosisnotfoundtobeasignificantdeterminantofstateentrepreneurship.1IntroductionTheinterplaybetweentaxpolicyandentrepreneurialactivityhasenjoyedaresurgenceintheempiricaleconomicsliterature.Mostoftherecentresear

5、chhasfocusedonfederaltaxes,however,leavingstatetaxpoliciesrelativelyunexplored.Asstatescontinuetograpplewithdifficultissuesinbusinesstaxationanddevelopmentincentives,athoroughconsiderationoftheeffectsofstatetaxpoliciesonentrepreneurialactivitybecomesevenmoreimportant,especiallywhenconsidering

6、thepossiblebenefitsthatcouldfollownewentrepreneurialventuresthrougheconomicgrowth,innovation,andthelike.Inthisreport,weexaminetherelationshipsbetweenstatetaxpolicyandentrepreneurshipusingalongitudinaldatabaseofdetailedinformationonstatetaxpoliciesforall50USstatesfrom1989through2002.Thisinvest

7、igationiswarrantedforanumberofreasons.First,asaresultofthefocusonfederaltaxes,earlierresearchhasonlyconsideredasubsetofthetaxesfacingsmallbusinesses.Forexample,Clineetal.(2006)showthatthetotalstateandlocaltaxburdenforUSbusinessesincludesmuchm