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Examines effect of upcoming expiration of 2001 tax rate reductions on small business owners and potential effects on employment trends. Addresses effects on small businesses of allowing top rates t...
Examines effect of upcoming expiration of 2001 tax rate reductions on small business owners and potential effects on employment trends. Addresses effects on small businesses of allowing top rates to expire and how well these revisions target small businesses. Reviews claim that small businesses are primary creators of jobs; examines evidence regarding effect of taxes on entrepreneurship and self-employment; discusses job creation as policy justification for targeted provisions; and summarizes current benefits and penalties for small businesses in the tax code and general justifications for preferential tax treatment. Includes tables.