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 … entrepreneurial effort, entrepre-neurial innovation and capital investment. Because of these constraints, the entrepreneurial project …

sales price of a developed innovation. This will trigger preemptive acquisitions by incumbents, thus increasing the reward …

fundamental policy trade-off between the declared goals of promoting employment and innovation in small, entrepreneurial firms … growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs’ choice of riskiness of an innovation … project and on their mode of commercializing the innovation (market entry versus sale). Limited loss offset provisions in the …

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 … sometimes have the opportunity to evade institutions, which tends to undermine the effectiveness of the institutions, or cause …

deemed to be of particular importance for entrepreneurship, innovation-based firm growth and its ensuing impact on the … economy. Particular aspects of entrepreneurship and economic dynamism are covered by pairs (or in one case three) coauthors …