Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic … development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry … rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates …

-2019) and obtained from the National Expert Survey (NES), the Global Monitor Entrepreneurship (GEM), and the World Bank. By … entrepreneurship in economies with different degrees of economic growth. This study can serve as a basis for policy makers to adjust or …