Small Business and the Expiration of the 2001 Tax Rate Reductions. : Economic Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Occupations.

Projection.

Tax incentives.

Physical Description:

1 online resource (23 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

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.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. Small Business and the Expiration of the 2001 Tax Rate Reductions

Access Restriction:

Restricted for use by site license.