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Nordic dual income taxation of entrepreneurs

Kanniainen, Vesa; Kari, Seppo; Ylä-Liedenpohja, Jouko - 2005

The paper shows how entrepreneurial taxes interact with the career choice of individuals, the quality of entrepreneurs, and their effort and investments. It is particularly relevant to differentiate the early effects on start-up enterprises with substantial uncertainty from the tax effects on...

Persistent link: https://www.econbiz.de/10010261388

Imperfect transmission of tacit knowledge and other barriers to entrepreneurship

Kanniainen, Vesa; Poutvaara, Panu - 2007

This paper identifies several distortions which create barriers to entrepreneurship. First, in addition to the innate … entrepreneurship. Third, inefficiencies in the transmission of tacit knowledge between generations of entrepreneurs can arise: with … access to within-family ownership transfer, the outside market for entrepreneurship operates as a lemon's market. This …

Persistent link: https://www.econbiz.de/10010264173

Tax neutrality: illusion or reality?: the case of entrepreneurship

Kanniainen, Vesa; Panteghini, Paolo M. - 2008

This paper shows that taxes which are understood to be neutral with respect to the marginal investment decisions may be distortionary with respect to entrepreneurial decisions. In particular, we apply an intertemporal model to show that a comprehensive income tax is distortionary unless all...

Persistent link: https://www.econbiz.de/10010276142

The start-up and growth stages in enterprise formation : the"new view" of dividend taxation reconsidered

Kanniainen, Vesa; Kari, Seppo; Ylä-Liedenpohja, Jouko - 2005

Early-stage uncertainty makes the initial cost of capital greater than the expansion-stage one. Tax effects on enterprise formation, entrepreneurial effort and quality, and on capital costs are derived. For an incorporated enterprise (i) the entrepreneur's ability threshold rises with the tax...

Persistent link: https://www.econbiz.de/10010261281

Entrepreneurship, Economic Risks, and Risk Insurance in the Welfare State: Results with OECD Data 1978-93

Ilmakunnas, Pekka; Kanniainen, Vesa - 2000

shape equilibrium entrepreneurship in an occupational choice model. Differential social insurance of entrepreneurial and … labor risk is found to be statistically significant and detrimental to entrepreneurship. The crowding-out effect of public … production of private goods on entrepreneurship dominates the crowding-in effect of public production of public goods in the OECD …

Persistent link: https://www.econbiz.de/10010314886

Enterprise Formation and Labor Market Institutions

Kanniainen, Vesa; Vesala, Timo - 2000

The paper introduces a model of enterprise formation in a unionized economy with labor protection and wage bargaining. Enterprise formation is subject to future market risk and is shaped by labor market institutions in the post-entry stage. The predictions of the model are tested in...

Persistent link: https://www.econbiz.de/10010314914

Entrepreneurship in a Unionised Economy

Leppämäki, Mikko; Kanniainen, Vesa - 2000

labor market institutions on entrepreneurship, wage determination, and firm size are analysed analytically and illustrated … numerically. The main result is that an increase in union power reduces the equilibrium rate of entrepreneurship and reduces the …

Persistent link: https://www.econbiz.de/10010315013