Do Tax Rates Encourage Entrepreneurial Activity? /
When the top personal tax rates are above the corporate rate, high-income individuals have an incentive to reclassify their earnings as corporate rather than personal income for tax purposes. U.S. tax law at least imposes strict limits on the extent to which employees in publicly traded corporations...
| Autore principale: | |
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| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
1997.
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| Serie: | IMF Working Papers; Working Paper ;
No. 1997/088 |
| Accesso online: | Full text available on IMF |