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 …

Persistence of entrepreneurship over longer periods of time could indicate a culture of entrepreneurship among the … World War II, the relationship between historical and current levels of entrepreneurship is not significant. Persistence of … entrepreneurship is related to the historical success of regions, which we capture by the pre-war level of and self-employment in …

Emerging literature shows that spatial differences in entrepreneurship tend to persist over longer periods of time. A … regional culture and a supporting environment in favor of entrepreneurship that particularly involves social capital. This … chapter summarizes the available empirical evidence on the regional persistence of entrepreneurship and elaborates in detail …

We use the historical self-employment rate as an indicator of a regional culture of entrepreneurship and link this … measure to economic growth in recent periods. The results indicate that German regions with a high level of entrepreneurship … a regional culture of entrepreneurship is an important resource for regional growth. …

We explore the role of different types of self-employment for a persistence of the regional level of entrepreneurship … regarded a rather weak form of entrepreneurship. …

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 …