-employment and entrepreneurship and their economic success. Particular attention is paid to the role of legal status at entry in the …

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 …

Existing studies of entrepreneurship focus on entrepreneurs whose individual contribution to wealth creation is …