Garello, Pierre; Baliamoune-Lutz, Mina - Centre d'Études et de Recherche en Gestion (CERGAM), … - 2011
Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large group of European countries. We address two main objectives. First, we try to explore whether tax increases discourage entrepreneurial activity, distinguishing between the...