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 …

entrepreneurship in Germany between 1991 and 2010, the first two decades after reunification. We investigate the socioeconomic …

entrepreneurship in Germany between 1991 and 2011, the first two decades after reunification. We investigate the socio …

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 …

panel of European data on firm births andlegal form of business to analyze income shifting via increased entrepreneurship …

into entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the …

into entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the …