Entrepreneurship is affected by taxation of Equity-Based Incentives (EBIs), which are often used for compensation and …

incentives. The purpose of this report is to provide practitioners and policymakers with insights regarding the use of these … incentives and guidance for offering incentives to entrepreneurial firms. Researchers and policymakers use a wide range of … entrepreneurial firm incentives. Multiple additional research challenges, including a lack of data on program outcomes, hinder the …

business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial … business equity at the intensive margin, but decrease entrepreneurial investment at the extensive margin. To test these … due to tax avoidance or evasion, but increase investment in private businesses that are also worthwhile in the absence of …