Da Rin, Marco; Di Giacomo, Marina; Sembenelli, Alessandro - In: Journal of Public Economics 95 (2011) 9-10, pp. 1048-1066
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...
