cesaire assah meh found that corporate taxes create an incentive to become an entrepreneur to avoid double taxation. donald bruce and john deskins found literature suggesting that a higher corporate tax rate may reduce a state's share of entrepreneurs. they also found that states with an inheritance or estate tax tend to have lower entrepreneurship rates when using a tax-based measure. however, another study found that states with a more progressive personal income tax have a higher percentage of sole proprietors in their workforce. ultimately, many studies find that the effect of taxes on the probability of becoming an entrepreneur is small. donald bruce and mohammed mohsin found that it would take a 50 percentage point drop in the top tax rate to produce a one percent change in entrepreneurial activity.