Rin, Marco Da; Giacomo, Marina Di; Sembenelli, Alessandro - In: Journal of the European Economic Association 8 (2010) 2-3, pp. 606-616
Using a novel country-industry level panel database with information on newly incorporated firms in 17 European countries between 1997 and 2004, we study how taxation of corporate income affects the size of entrants at the country-industry level. Our results, which are robust to changes in...
