State Tax Policy and Entrepreneurial Activity by Donald Bruce and John Deskins, November 2006. Overall Findings. State tax policy, including both tax rates and the type of taxes in a state’s portfolio, has only a modest effect on aggregate state entrepreneurship rates. http://www.sba.gov/advo/research/rs284tot.pdf
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State Tax Policy and Entrepreneurial Activity by Donald Bruce and John Deskins, November 2006
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