Prior research suggests that start-up costs and taxes negatively influence entry into entrepreneurship. Yet, no … distinction is made regarding the type of entrepreneurship, particularly innovative versus non-innovative entrepreneurship. Start … proportion of innovative entrepreneurs. Taxes, being recurring costs, may reduce the "prize" of innovation and the profit from …

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 …

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 …

the likelihood that he/she starts a business.Implications for entrepreneurship research and practice are discussed. …