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 …

Can educational institutions explain occupational choice between wage employment and entrepreneurship? This paper … is more likely to enter into entrepreneurship. In the theoretical model proposed, abilities are an outcome of talent and …

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 …

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 …

We study the effect of taxation on entrepreneurship, taking into account both the amount of entry and the quality of …

In contrast to previous efforts to model the individual's movement from wage work into entrepreneurship, we consider …