能说出用来促进创业活动的税收政策吗[文献翻译]

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

2、gtheyears1989through2002,ouranalysisrevealsthatstatetaxpoliciesgenerallydonotappeartohavequantitativelyimportanteffectsonentrepreneurialactivity.Whenwefindstatisticallyimportanteffects,wefindthathigherindividualincometaxrates,theexistenceofastate-levelestate,inheritanceorgifttax,and

3、ahigherweightonthesalesfactorinthestatecorporateincometaxapportionmentformulaallslightlyreduceastate’sshareofthenationalentrepreneurialstock.Resultsalsoindicatethatstateswithmoreprogressivepersonalincometaxstructuresandstatesthathavemoreaggressivecorporateincometaxesthroughtheimposi

4、tionofacombinedreportingrequirementbothtendtohaveslightlyhigherentrepreneurshiprates.Thecompositionofstatetaxportfoliosisnotfoundtobeasignificantdeterminantofstateentrepreneurship.1IntroductionTheinterplaybetweentaxpolicyandentrepreneurialactivityhasenjoyedaresurgenceintheempiricale

5、conomicsliterature.Mostoftherecentresearchhasfocusedonfederaltaxes,however,leavingstatetaxpoliciesrelativelyunexplored.Asstatescontinuetograpplewithdifficultissuesinbusinesstaxationanddevelopmentincentives,athoroughconsiderationoftheeffectsofstatetaxpoliciesonentrepreneurialactivity

6、becomesevenmoreimportant,especiallywhenconsideringthepossiblebenefitsthatcouldfollownewentrepreneurialventuresthrougheconomicgrowth,innovation,andthelike.Inthisreport,weexaminetherelationshipsbetweenstatetaxpolicyandentrepreneurshipusingalongitudinaldatabaseofdetailedinformationonst

7、atetaxpoliciesforall50USstatesfrom1989through2002.Thisinvestigationiswarrantedforanumberofreasons.First,asaresultofthefocusonfederaltaxes,earlierresearchhasonlyconsideredasubsetofthetaxesfacingsmallbusinesses.Forexample,Clineetal.(2006)showthatthetotalstateandlocaltaxburdenforUSbusi

8、nessesincludesmuchm