entrepreneurship/small business, public choice and new institutional economics. The entrepreneurial function is shown to depend … influenced by entrepreneurs. A typology of entrepreneurship is developed to further our understanding of the bilateral effects …

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 …