Does taxpayer assistance encourage entrepreneurship?

• 成果类型: Article
• 署名作者: Armstrong, Daphne M.; Glaeser, Stephen
• 署名单位: University of Michigan System; University of Michigan; University of North Carolina; University of North Carolina Chapel Hill
• 刊物名称: JOURNAL OF ACCOUNTING & ECONOMICS
• ISSN/ISSBN: 0165-4101; 1879-1980
• DOI: 10.1016/j.jacceco.2025.101839
• 发表日期: 2026-04
• 页码: 101839
• 关键词: Entrepreneurship; Taxpayer assistance; taxation; New business formation

摘要

We examine whether taxpayer assistance with tax filing and compliance affects entrepreneurship. Taxpayer Assistance Centers help taxpayers, including entrepreneurs, to correctly file their taxes and navigate the tax system. We find that Taxpayer Assistance Centers positively associate with local entrepreneur entry and with overall Schedule C business income levels. We conclude that taxpayer assistance encourages traditional business entrepreneurship by reducing compliance costs that stem from tax complications and complexity.