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Entrepreneurial Innovations and Taxation
Haufler, Andreas - 2014
In many countries entrepreneurship is promoted through tax reductions for small businesses and by various government …
Persistent link: https://www.econbiz.de/10013067942
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Tax Neutrality : Illusion or Reality? The Case of Entrepreneurship
Kanniainen, Vesa - 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/10012771817
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Entrepreneurship, Organization Capital and the Evolution of the Firm
Oshima, Atsushi; Ravikumar, B.; Riezman, Raymond G. - 2021
We view the entrepreneur as an agent who possesses human capital in the form of specific skills or talents. When she starts a firm, her human capital is essential to the firm and it has substantial private value. The entrepreneur transforms her human capital over time into what we call...
Persistent link: https://www.econbiz.de/10013316567
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Proprietary Income, Entrepreneurial Risk, and the Predictability of U.S. Stock Returns
Hoffmann, Mathias - 2021
Small businesses tend to be owned by wealthy households. Such entrepreneur households also own a large share of U.S. stock market wealth. Fluctuations in entrepreneurs' hunger for risk could therefore help explain time variation in the equity premium. The paper suggests an entrepreneurial...
Persistent link: https://www.econbiz.de/10013317587
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Demography and Innovative Entrepreneurship
Bönte, Werner - 2007
Demographic change will be one of the major challenges for economic policy in the developed world in the next decades. In this article, we analyze the relationship between age structure and the number of startups. We argue that an individual's decision to start a business is determined by his or...
Persistent link: https://www.econbiz.de/10012775851
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Entrepreneurship, Institutions and Skills in Low-Income Countries
Brixiova, Zuzana - 2017
This paper develops a model of costly firm creation in an economy with weak institutions, costly business environment as well as skill gaps where one of the equilibrium outcomes is a low-productivity trap. The paper tests the implications of the model using a cross-sectional dataset including...
Persistent link: https://www.econbiz.de/10012955283
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Gender, Access to Finance, Occupational Choice, and Business Performance
Gazanchyan, Nelli S. - 2017
We present a theoretical and empirical analysis of the links between the gender of an entrepreneur, access to finance, occupational choice, and business performance. Our theoretical model predicts that, when lenders discriminate against women entrepreneurs, the average entrepreneurial skill of...
Persistent link: https://www.econbiz.de/10012960476
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Should Continued Family Firms Face Lower Taxes than Other Estates?
Grossmann, Volker - 2009
entrepreneurship. Here, we investigate analytically and quantitatively the trade-off between transaction costs saved and creative …
Persistent link: https://www.econbiz.de/10012766594
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The Gender Gap in Entrepreneurship : Not Just a Matter of Personality
Caliendo, Marco - 2014
Why do entrepreneurship rates differ so markedly by gender? Using data from a large, representative German household …-up decision and can explain the gender gap in entrepreneurship. Applying a decomposition analysis, we observe that the higher risk …
Persistent link: https://www.econbiz.de/10013052066
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Immigration and Entrepreneurship
Fairlie, Robert W. - 2015
attempt to attract immigrant entrepreneurs. Not surprisingly, a large body of research on immigrant entrepreneurship has … fundamental immigrant entrepreneurship issues as well as the empirical methods and data used. The main themes we address are … immigrant entrepreneurs' contributions to the economy, entrepreneurship differences across groups and group differences in …
Persistent link: https://www.econbiz.de/10013023916