Martin A. Sullivan (Tax Analysts), When Should Small Businesses Get a Tax Break?, 134 Tax Notes 267 (Jan. 16, 2012):
There are several widely held misconceptions about small businesses that can mislead policymakers trying to develop tax policies that promote economic growth. In general, job creation is not a strength of small business. Tax incentives should be targeted to the subset of small businesses that are fast-growing and innovative. If Congress really wants to help all small businesses, its best course of action would be to reduce compliance costs.
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3 responses to “Sullivan: When Should Small Businesses Get a Tax Break?”
Targeted tax benefits outside the lab
Tax Analysts in-house economist Martin Sullivan boldy calls for government to pick winners in business ($link). (Update, 1/17/12: free link…
Targeted tax benefits outside the lab
Tax Analysts in-house economist Martin Sullivan boldy calls for government to pick winners in business ($link). (Update, 1/17/12: free link…
Targeted tax benefits outside the lab
Tax Analysts in-house economist Martin Sullivan boldy calls for government to pick winners in business ($link). (Update, 1/17/12: free link…
Targeted tax benefits outside the lab
Tax Analysts in-house economist Martin Sullivan boldy calls for government to pick winners in business ($link). (Update, 1/17/12: free link…
Targeted tax benefits outside the lab
Tax Analysts in-house economist Martin Sullivan boldy calls for government to pick winners in business ($link). (Update, 1/17/12: free link…
Targeted tax benefits outside the lab
Tax Analysts in-house economist Martin Sullivan boldy calls for government to pick winners in business ($link). (Update, 1/17/12: free link…
Targeted tax benefits outside the lab
Tax Analysts in-house economist Martin Sullivan boldy calls for government to pick winners in business ($link). (Update, 1/17/12: free link…
Targeted tax benefits outside the lab
Tax Analysts in-house economist Martin Sullivan boldy calls for government to pick winners in business ($link). (Update, 1/17/12: free link…
Targeted tax benefits outside the lab
Tax Analysts in-house economist Martin Sullivan boldy calls for government to pick winners in business ($link). (Update, 1/17/12: free link…