Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …. When unique attributes of entrepreneurship are taken into account, some major conclusions of capital taxation models no …

Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …. When unique attributes of entrepreneurship are taken into account, some major conclusions of capital taxation models no …

incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend …

incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend … into rapidly growing firms. Moreover, capital gains taxation tends to reduce the number of innovative startups and diminish …

Venture capital has become a dominant form of innovation finance, used by many high-tech startups. Europe lags the U … countries have rates of VC activity commensurable to their deep finan-cial markets, strong legal institutions and high R …. Innovative entrepreneurship is a complex activity that normally requires support structures and collaboration by actors providing …

end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find …