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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 …
Persistent link: https://www.econbiz.de/10013254337
This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher...
Persistent link: https://www.econbiz.de/10010191985
This paper estimates the role of both tax and non-tax determinants in the choice in Sweden to be a closely-held corporation vs. a proprietorship, using individual data for 2004 to 2008 on owners of closely-held businesses. While lower-income individuals face relatively neutral incentives, higher...
Persistent link: https://www.econbiz.de/10010206838
employee, while the median solo entrepreneur earns less. However, solo entrepreneurship pays for those with a university …
Persistent link: https://www.econbiz.de/10010433906
employee, while the median solo entrepreneur earns less. However, solo entrepreneurship pays for those with a university …
Persistent link: https://www.econbiz.de/10010438895
, following labor market matching models. Setting out an endogenous growth model with entrepreneurship we derive a … Entrepreneurship Beveridge Curve, through which we illustrate that entrepreneurial start-ups are the outcome of the efficiency with … which entrepreneurial abilities are matched with business opportunities. The Entrepreneurship Beveridge Curve is a …
Persistent link: https://www.econbiz.de/10011452643
employee, while the median solo entrepreneur earns less. However, solo entrepreneurship pays for those with a university …
Persistent link: https://www.econbiz.de/10010438045
We compare, based on German data, the income of self-employed individuals with and without employees with the income of dependently employed individuals. Our results show that self-employed with employees tend to earn significantly higher incomes than their salaried counterparts, while with the...
Persistent link: https://www.econbiz.de/10010485982
This paper splits self-employment, which has mostly been used as a proxy for entrepreneurship, into two different …
Persistent link: https://www.econbiz.de/10013220458
Persistent link: https://www.econbiz.de/10011420344