You really don't need a study from Harvard to get data on this. If you don't get it because of a lack of business experience, go talk to your local high-school-educated baker, mechanic or gas-station owner for a quick round-down.
Talking to your local high-school-educated baker is not science. We confidently believe a great deal of things that are untrue, and getting it confirmed with science is valuable. In hindsight, it's usually easy to be unsurprised by a scientific result.
Can you imagine possible circumstances that would lead you to confidently believe taxation and regulation to be the cause of many businesses' failure even if it were untrue?
The evidence is overwhelming. Yet, we keep dicking around and supporting policies, politicians and people who somehow think they can violate the laws of physics and make things better by shafting everyone with more taxes.
I would love to believe this, since that would be a good argument to have less taxes. However, as your only evidence, you offer an example of absurd property taxation on desks and chairs.
Such taxes cost a business in legal, accounting, and administration fees, in addition to the tax itself, and it costs tax money to operate the government bureau to oversee all of this. All this looks to be a blatant example of government inefficiency.
However, every country in the world, at least every democracy, suffers from such problems. At one point or another, the politicians have to trade political capital to push for the policies really important to them, their funders and their voter base, and less than ideal compromises do get made.
I believe that taxation is inherently inefficient and I would like to see as little of it as possible. And I also believe that some functions of government are useful to society at large. A balance must be struck. This balance will include inefficiencies that come with running a political society.
Given that a balance must be struck, it is possible that the optimal level of taxation would be higher than now. I do not know how to judge it - I have no basis for that. I would like to see the evidence that shows where that balance must lie. I find it otherwise unsurprising to see business owners arguing for lower corporate tax.