This paper incorporates tax morale into a search and matching model of equilibrium unemployment, with on-the-job search, extended to both the irregular sector and entrepreneurship. Tax morale is modelled as a social norm for tax compliance which renders evasion costly. The moral cost of tax...

Most models of optimal income tax enforcement assume that income is either random or solely remunerates labor, neglecting that auditing strategies may depend on observable inputs. This paper outlines a model to optimally monitor self-employed entrepreneurs when, in addition to reported profits,...

In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between...

Drawing on Baumol’s concepts of productive, unproductive and destructiveentrepreneurship and relevant amendments, this thesis aims to contribute to theentrepreneurship literature by developing a conceptual framework which allowsoperationalising the concepts for empirical assessment....

We estimate the effects of income from various sources on charitable giving using administrative German income tax data. We demonstrate that charitable contributions are not uniformly affected by different income types. While business and capital income exhibit a positive effect, the remaining...

We examine the impact of corporate taxation on entrepreneurship, using a quasi-natural experiment, which substantially reduced the corporate tax rate for start-ups located in inland municipalities in Portugal. Using a difference-in-differences approach and IV regression, we find that the tax...

The starting point of this paper is a recognition that the current deterrence approach towards underground work fails to recognize either the potential asset that enterprise and entrepreneurship in the underground economy represents in western economies or the desire of governments to transfer...

To evaluate the validity of distinguishing between opportunity and necessity entrepreneurship, this paper investigates the motives of entrepreneurs who conduct some or all of their transactions on an off-the-books basis. Reporting empirical evidence from England on the motives of such...

The aim of this paper is to evaluate critically the gender variations in informal sector entrepreneurship. Until now, a widely-held belief has been that entrepreneurs operating in the informal sector in developing nations are lowly paid, poorly educated, marginalized populations doing so out of...

The starting point of this paper is the recognition that the entrepreneurship literature is dominated by a normative ideologically-driven depiction of the entrepreneur as a heroic icon and symbolic figurehead of capitalist culture. The aim of this paper is to directly and intentionally challenge...