In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of...

The impact of taxation upon entrepreneurs is an under-researched area of study.By looking at tax return information, the impact of an entrepreneur's income tax circumstances are investigated in relation to the effect on business growth, the impact on labor hiring, and the effect on the volume of...