Henrekson, Magnus; Sanandaji, Tino - Institutet för Näringslivsforskning (IFN) - 2008
derived from standard models of capital taxation when applied to entrepreneurial income. Some of the defining features of … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …-functioning external market for entrepreneurial effort, limited access to external capital and the complementarities between …