Archived Taxation Economic Research

To request a copy of the archived documents listed below, please contact the Office of Advocacy via email at

  • February 2008 – The Tax Debts of Small Business Owners in Bankruptcy, submitted by Rafael Efrat
  • November 2006 – State Tax Policy and Entrepreneurial Activity, submitted by Donald Bruce and John Deskins
  • April 2006 – Health Insurance Deductibility and Entrepreneurial Survival, submitted by Tami Gurley-Calvez
  • March 2005 – Taxes and Entrepreneurial Activity: An Empirical Investigation Using Longitudinal Tax Return Data, submitted by Donald Bruce, Ph.D., and Tami Gurley
  • April 2004 – The Impact of Tax Expenditure Policies on Incorporated Small Business, submitted by Innovation & Information Consultants, Inc.
  • November 2002 – Rules Versus Discretion in Tax Policy, by Radwan Saade
  • 1996 – Cross Firm-Size Variation in Sub-national Taxation Under Federal Consumption-Based Taxation: Impact and Implications, submitted by James Papke
  • 1996 – Differential Impact of State-Local Tax Incentives on Small versus Large Firms, submitted by James A. Papke Research Summary
  • October 1995 – The Changing Burden of Regulation, Paperwork, and Tax Compliance on Small Business — addresses the burden of regulation, paperwork, and tax requirements, how that burden affects the cost structure of small firms relative to large firms, and, ultimately, how it may affect their profitability.
  • 1995 – Taxes and the Choice of Entity for Small Businesses, submitted by George A. Plesko Research Summary
  • Historical research
Saturday, December 1, 1990