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1 Garrett Watson & Nicole Kaeding, Tax Policy and Entrepreneurship: A Framework for Analysis 1 (2019)

handle is hein.taxfoundation/txpolentre0001 and id is 1 raw text is: Tax Policy and Entrepreneurship: A Framework for Analysis FISCAL FACT No. 647 Apr. 2019 Garrett Watson Special Projects Manager Nicole Kaeding Vice President of Federal and Special Projects The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, local, and global levels. We are a 501(c)(3) nonprofit organization. ©2019 Tax Foundation Distributed under Creative Commons CC BY NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org Key Findings There is growing concern by scholars, policymakers, and the general public that America is facing a retreat in the level of economic growth and dynamism enjoyed by Americans since the beginning of the 20th century. A key element of America's dynamism problem is a drop in entrepreneurship. The retreat of American economic dynamism may have multifaceted origins, and policymakers will have to consider changes in policy ranging from regulation to housing. Tax policy has a role to play, as taxes are one of the top barriers entrepreneurs list in surveys on their work. While it may take years or decades to determine the right mix of public policy to revive dynamism, changes to tax policy can contribute to the solution in the short to medium run. A more neutral tax code would increase incentives to work, save, and invest for all in the economy, including entrepreneurs. Removing tax barriers for entrepreneurs would improve America's dynamism while making America's tax code more neutral, efficient, and simple for all taxpayers. Taxes influence the risks entrepreneurs take, the incomes they earn, and their fixed costs. Policymakers should consider the impact of the tax code on the entrepreneurial community as a vehicle for accelerating economic growth and dynamism.

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