one of the most prominent determinants of entrepreneurship - education - and approximately three times larger than …

entrepreneurship in Germany between 1991 and 2010, the first two decades after reunification. We investigate the socioeconomic …

When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in … entrepreneurship based on microeconometric research have not been provided by the literature, however. This paper estimates the ex …

Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …. When unique attributes of entrepreneurship are taken into account, some major conclusions of capital taxation models no …