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Taxation Economic Research

February 2008 – The Tax Debts of Small Business Owners in Bankruptcy [PDF file], submitted by Rafael Efrat, Research Summary [PDF file].

November 2006 – State Tax Policy and Entrepreneurial Activity [PDF file], submitted by Donald Bruce and John Deskins, Research Summary [PDF file].

April 2006 – Health Insurance Deductibility and Entrepreneurial Survival [PDF file], submitted by Tami Gurley-Calvez, Research Summary.

March 2005 Research Study [PDF file], Taxes and Entrepreneurial Activity: An Empirical Investigation Using Longitudinal Tax Return Data , submitted by Donald Bruce, Ph.D., and Tami Gurley Research Summary

April 2004 Research Study [PDF file], The Impact of Tax Expenditure Policies on Incorporated Small Business , submitted by Innovation & Information Consultants, Inc., Research Summary.

November 2002 Working Paper [PDF file], Rules Versus Discretion in Tax Policy, by Radwan Saade Research Bulletin.

1996 Research Study, Cross Firm-Size Variation in Sub-national Taxation Under Federal Consumption-Based Taxation: Impact and Implications, submitted by James Papke Research Summary [HTML File].

1996 Research Study, Differential Impact of State-Local Tax Incentives on Small versus Large Firms, submitted by James A. Papke Research Summary [HTML file].

October 1995 Research Study, The Changing Burden of Regulation, Paperwork, and Tax Compliance on Small Business — addresses the burden of regulation, paperwork, and tax requirements, how that burden affects the cost structure of small firms relative to large firms, and, ultimately, how it may affect their profitability.

1995 Research Study, Taxes and the Choice of Entity for Small Businesses, submitted by George A. Plesko Research Summary [HTML file].

Historical research

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