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 …

The paper investigates whether the impact of regulations on entrepreneurship depends on corruption. We first test … requirements are detrimental to entrepreneurship. Second, we test whether corruption reduces the negative impact of regulations on … entrepreneurship in highly regulated economies. Our empirical analysis for a maximum of 43 countries over the period 2003-2005 shows …