This chapter focuses on important developments in ETI research, both empirical and theoretical, over the first decade of the twenty-first century and relates them to important tax issues that the United States will face over the next few years. Next, the chapter examines the two most important...

The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by theoretical and empirical problems related to how to define and measure entrepreneurial income. We resolve these problems by drawing on a theoretical...

The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by theoretical and empirical problems related to how to define and measure entrepreneurial income. We resolve these problems by drawing on a theoretical...