Owner-Level Taxes and Business Activity

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The book delves into the impact of owner-level taxation on business activity, challenging the notion that such taxes are neutral. It critiques common macroeconomic models for their oversimplifications and emphasizes the importance of incorporating complex factors like entrepreneurship and corporate governance. By doing so, it reveals that taxation can significantly influence firm behavior and decision-making. The text serves as a cautionary note for policymakers, urging them to consider the limitations of economic models when forming tax policies.