The Connection Between High Taxes and Low Rates of Entrepreneurship

If you were to ask an entrepreneur what factorsfor Bruce and Deskins, they are quick to point out
are most important to the success of his or herthat states with larger state governments, as
business, you're most likely to hear - finding andmeasured by state taxes per capita, seems to have
keeping the right employees, affordable healthlower entrepreneurial shares.
insurance, protecting intellectual property and cuttingAccording to the Wisconsin Taxpayers Alliance, in
through typical government red tape.2006 the federal, state and local taxes amounted to
Entrepreneurs who are not earning a profit may not33.4 percent of personal income as apposed to 33.1
be concerned yet about corporate income taxes.in 2005. While that may be a small increase, it shows
Those who do not own their own building may notthat most citizens will not turn a blind eye to a tax
be worrying about property taxes, although they areincrease.
paying them indirectly through rent or lease payment.From a budget balancing-perspective, increasing a
In order to create a healthy environment for themajor tax, like income tax or sales tax will not be a
entrepreneurs, it is important to keep local and statestrong enough argument. The projected gap in what
taxes down.state agencies hope to spend and what revenues
There are some legislatures who might panic at theare available equals about six percent of the $26.4
thought of a $1.6 billion deficit and wonder if anyonebillion the state expects to raise over the next two
would notice an increase in taxes in certain areas,years. Doyle and lawmakers are working to keep
which mind you, would help the economy.costs down, revenue estimates rising, and a low
Companies with a vested interest, small businessesdeficit. The starting point of $1.6 billion is half of the
and entrepreneurs will definitely notice the increaseanticipated deficit two years ago.
even if taxes aren't necessarily an issue for them.Cutting taxes ( ) on activities that encourage
Statistics shows that if state and local taxes wereentrepreneurship is an area that both Doyle and
lower in certain states, namely Wisconsin, thoselawmakers are in agreement on. One plan is increase
states would attract more entrepreneurs.tax credits available to angel and venture capital
In a study commissioned by the Small Businessinvestors who invest in technologically advanced or
Administration, Donald Bruce (University ofhigh-growth start-up companies, and the other is,
Tennessee) and John Deskins (Creighton University),offering capital gains tax exclusion for investment
found that higher top tax rates on individual income,gains that are re-invested into high-growth Wisconsin
higher sales tax rates and the existence ofcompanies.
state-level inheritance or gift taxes all seemed toThis may not be the first or last time you will hear
reduce a state's share of the national entrepreneurialthe citizens of Wisconsin complaining about state and
stock. In their study, from 1989 to 2001, Wisconsinlocal taxes. But whatever you do, think smart. Smart
appeared to have had above taxes and belowbudgeting and a growing economy (more
average entrepreneurial scores.entrepreneurs and more jobs) are two of the best
Even though state and local taxes are minor issuesremedies for the deficit.