The Connection Between High Taxes and Low Rates of Entrepreneurship

If you were to ask an entrepreneur what factors arestates with larger state governments, as measured by
most important to the success of his or her business,state taxes per capita, seems to have lower
you're most likely to hear - finding and keeping the rightentrepreneurial shares.
employees, affordable health insurance, protectingAccording to the Wisconsin Taxpayers Alliance, in
intellectual property and cutting through typical2006 the federal, state and local taxes amounted to
government red tape.33.4 percent of personal income as apposed to 33.1 in
Entrepreneurs who are not earning a profit may not2005. While that may be a small increase, it shows
be concerned yet about corporate income taxes.that most citizens will not turn a blind eye to a tax
Those who do not own their own building may not beincrease.
worrying about property taxes, although they areFrom a budget balancing-perspective, increasing a
paying them indirectly through rent or lease payment.major tax, like income tax or sales tax will not be a
In order to create a healthy environment for thestrong enough argument. The projected gap in what
entrepreneurs, it is important to keep local and statestate agencies hope to spend and what revenues are
taxes down.available equals about six percent of the $26.4 billion
There are some legislatures who might panic at thethe state expects to raise over the next two years.
thought of a $1.6 billion deficit and wonder if anyoneDoyle and lawmakers are working to keep costs
would notice an increase in taxes in certain areas,down, revenue estimates rising, and a low deficit. The
which mind you, would help the economy.starting point of $1.6 billion is half of the anticipated
Companies with a vested interest, small businessesdeficit two years ago.
and entrepreneurs will definitely notice the increaseCutting taxes on activities that encourage
even if taxes aren't necessarily an issue for them.entrepreneurship is an area that both Doyle and
Statistics shows that if state and local taxes werelawmakers are in agreement on. One plan is increase
lower in certain states, namely Wisconsin, those statestax credits available to angel and venture capital
would attract more entrepreneurs.investors who invest in technologically advanced or
In a study commissioned by the Small Businesshigh-growth start-up companies, and the other is,
Administration, Donald Bruce (University of Tennessee)offering capital gains tax exclusion for investment
and John Deskins (Creighton University), found thatgains that are re-invested into high-growth Wisconsin
higher top tax rates on individual income, higher salescompanies.
tax rates and the existence of state-level inheritanceThis may not be the first or last time you will hear the
or gift taxes all seemed to reduce a state's share ofcitizens of Wisconsin complaining about state and local
the national entrepreneurial stock. In their study, fromtaxes. But whatever you do, think smart. Smart
1989 to 2001, Wisconsin appeared to have had abovebudgeting and a growing economy (more
taxes and below average entrepreneurial scores.entrepreneurs and more jobs) are two of the best
Even though state and local taxes are minor issues forremedies for the deficit.
Bruce and Deskins, they are quick to point out that