panel of European data on firm births and legal form of business to analyze income shifting via increased entrepreneurship … and incorporation. The results suggest that lower corporate taxes exert an ambiguous effect on entrepreneurship. The …

labor market institutions on entrepreneurship, wage determination, and firm size are analysed analytically and illustrated … numerically. The main result is that an increase in union power reduces the equilibrium rate of entrepreneurship and reduces the …

Why do entrepreneurship rates differ so markedly by gender? Using data from a large, representative German household …-up decision and can explain the gender gap in entrepreneurship. Applying a decomposition analysis, we observe that the higher risk …