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Corporate Taxation and the Size of New Firms : Evidence From Europe

Da Rin, Marco; Di Giacomo, M.; Sembenelli, A. - Tilburg University, Center for Economic Research - 2009

Using a novel country-industry level panel database with information on newly incorporated firms in 17 European countries between 1997 and 2004, we study how taxation of corporate income affects the size of entrants at the country-industry level. Our results, that are robust to changes in...

Persistent link: https://www.econbiz.de/10011090794

Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)

Da Rin, Marco; Di Giacomo, M.; Sembenelli, A. - Tilburg University, Center for Economic Research - 2009

Can tax policy foster the creation of new companies? To answer this question, we assemble a novel country-industry level panel database with data on entry (by incorporation) for 17 European countries between 1997 and 2004. Our analysis is based on recent models of how corporate taxation affects...

Persistent link: https://www.econbiz.de/10011090814

Competition and Innovation : Pushing Productivity Up or Down?

Brouwer, Erik; van der Wiel, H.P. - Tilburg University, Center for Economic Research - 2010

This paper examines the relationship between competition, innovation and productivity for the Netherlands. We use … innovation data from Community Innovation Survey with accounting data to link innovative activities with performance at the … through more innovation. Nonetheless, there exists an inverted U- curve between competition and innovation for the Netherlands …

Persistent link: https://www.econbiz.de/10011090737