Part-time entrepreneurship is often a first step toward full-time entrepreneurship. This study investigates the … transition from part- to full-time entrepreneurship. We analyze how financial and non-financial motives of part … implications of these results with regard to part-time entrepreneurship are discussed …

Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic … development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry … rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates …

Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic … development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry … rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates …

Starting a business involves risk and, thus, requires a risk-taking attitude. The concept of risk and entrepreneurship … has been widely discussed in the entrepreneurship literature; most studies comparing entrepreneurs with non … entrepreneurship. The results show that opportunity entrepreneurs are more willing to take risks than necessity entrepreneurs. In …