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    FISCAL POLICY IMPLICATIONS ON SMALL BUSINESS DECISIONS: An Application to the Kansas Income Tax Initiative

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    Austin_ku_0099M_14631_DATA_1.pdf (789.1Kb)
    Issue Date
    2016-05-31
    Author
    Austin, Michael
    Publisher
    University of Kansas
    Format
    30 pages
    Type
    Thesis
    Degree Level
    M.A.
    Discipline
    Economics
    Rights
    Copyright held by the author.
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    Abstract
    This paper attempts to identify the relationship between changes in marginal tax rates and Kansas small business owner decisions to invest in capital goods or hire workers due to Kansas House Bill 2117. This paper isolates the effects of the elimination of non-wage business income to business growth decisions. I found that elimination of tax rates for small businesses in 2013 increased the likelihood to hire workers, and invest in capital goods. These 2013 effects were also uniquely different than changes in hiring and investment in non-tax years. I found that a 6.7% reduction in marginal tax rates gave a 1% increase in the likelihood to hire, and a 25% increase in the likelihood to invest.
    URI
    http://hdl.handle.net/1808/21808
    Collections
    • Center for East Asian Studies Scholarly Works [351]
    • Theses [3828]

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    785-864-8983
    KU Libraries
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    Lawrence, KS 66045
    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
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    Contact KU ScholarWorks
    785-864-8983
    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    785-864-8983

    KU Libraries
    1425 Jayhawk Blvd
    Lawrence, KS 66045
    Image Credits
     

     

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