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 …

supply into productive, unproductive or destructive activities. However, entrepreneurship is not only influenced by … institutions is examined in this paper. Entrepreneurs affect institutions in at least three ways. Entrepreneurship abiding by … entrepreneurship. As business entrepreneurship, innovative political activity may be productive or unproductive, depending on the …

Self-employment is often used as synonymous with entrepreneurship. We define entrepreneurship as having the ambition to … gender differences in entrepreneurship. Measured psychological characteristics can account for one third of the large gender … gap in entrepreneurship, but only one tenth of the smaller gender gap in self-employment. Men are one and a half times …

Despite the central role played by human capital in entrepreneurship, little is known about how employees in …

Entrepreneurship policy mainly aims to promote innovative “Schumpeterian” entrepreneurship. However, the rate of … entrepreneurship is commonly proxied using quantity-based metrics, such as small business activity, the self-employment rate or the … entrepreneurship. In order to unambiguously identify high-impact entrepreneurs we focus on self-made billionaires (in USD) who appear …