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 …

Research on entrepreneurship has received an increased amount of interest in recent years, with self-employment being … used as the most common proxy for “entrepreneurship” in empirical studies. However, there are various ways of defining self …

The International Award for Entrepreneurship and Small Business Research was instituted in 1996, and it is now firmly … further: The name is changed to The Global Award for Entrepreneurship Research, the Prize sum is roughly doubled to 100 …

Public policy is currently shifting from SME policy towards entrepreneurship policy, which supports entrepreneurship … public policy affects the prevalence and performance of both productive entrepreneurship and so-called high …-impact entrepreneurship in turn. Although varying contexts and economic systems make prescribing a general panacea impossible, a number of …

We review and assess the role local institutional framework conditions play in fostering local entrepreneurship. The … basic premise is that entrepreneurship is a central driver of economic renewal and change, and that institutions affect both … the supply and direction of entrepreneurship. While local institutions always develop and operate against the backdrop of …

Research on entrepreneurship has flourished in recent years and is evolving rapidly. This paper explores the history of … entrepreneurship research, how the research domain has evolved, and its current status as an academic field. The need to concretize … confronting the prize committee of the Global Award for Entrepreneurship Research. <p> Entrepreneurship has developed in many sub …

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 …