This paper constructs a Global Entrepreneurship Index (GEINDEX) that captures the contextual feature of … entrepreneurship across countries. We find the relationship between entrepreneurship and economic development to be mildly S-shaped not … U-shaped or L-shaped. Our findings suggest moving away from simple measures of entrepreneurship across countries …

institutional contexts. However, most evidence exists for contexts with more or less entrepreneurship-facilitating and stable … framework conditions for entrepreneurship. In both contexts, entrepreneurs are challenged either by external resistance toward … literature is not an artefact of stable entrepreneurship-facilitating institutional framework conditions. …

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 …