We exploit one of the largest reform of dividend taxation in France in 2012 to estimate the effect of an increase in dividend tax rate on corporate policies, using administrative data covering the universe of firms and employees. In a difference-in-difference setting, we find that exposed firms...

This is a chapter from a forthcoming book on the treatment of former entrepreneurs in the Dutch personal insolvency law (the Wsnp). To contribute a comparative perspective, this chapter contrasts the Dutch law and practice with developments in the United States, England and Wales, Germany,...

Understanding Entrepreneurship Across Countries and Over Time -- An Eclectic Theory of Entrepreneurship: Policies, Institutions and Culture -- Determinants of Entrepreneurship in France -- Determinants of Entrepreneurship in the Netherlands -- Determinants of Entrepreneurship in Germany --...