Business Taxes and Entrepreneurship

We estimate entrepreneurs' preferences for social insurance coverage and the extent of adverse selection and moral hazard in social insurance for entrepreneurs in Finland.

We study how U.S. state taxes have affected pre-tax income inequality during the last century (1917-2018).

We study the extent to which political polarization permeates U.S. state tax policies from 1910 to 2022.

We use machine learning techniques to show that the timing and magnitude of tax rate changes are not driven by economic needs, state politics, institutional rules, neighbor competition, or demographics.

We analyze the evolution of U.S. state tax rates since 1910 and state tax revenues from 1942 until 2022.

To what extent is U.S. state tax policy affected by corporate political contributions?

This research uses quasi-experimental variation in payroll taxes to estimate their incidence and investigate how firms use their input factors.

This paper estimates the effect of payroll tax cuts on firm-level employment and balance-sheet outcomes during economic downturns.

This research estimates the effect of relaxing the social insurance mandate on entrepreneurial activity using rich administrative data from Finland.

Drawing on administrative panel data covering the full population of business owners in the UK, we study the effects of differential tax liabilities across organizational forms on business entry and on income shifting.