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. -- Entrepreneurship ; Self-employment ; Taxation ; Welfare state …
Persistent link: https://www.econbiz.de/10003843247
Does tax policy affect the rate of self-employment in a modern welfare state? This question is analyzed empirically based on Swedish data for the entire post-war period. Available tax data indicate that payroll taxes have had a negative influence on the unincorporated rate of self-employment,...
Persistent link: https://www.econbiz.de/10010320285
Trust and entrepreneurship are seen as key ingredients of long-term prosperity. However, it is not clear how these two … are related. Part of the confusion can be traced back to the measurement of entrepreneurship, biased towards independent … entrepreneurship (self-employed and new firms), and excluding entrepreneurship within established organizations. We shed new light on …
Persistent link: https://www.econbiz.de/10012021623
Persistent link: https://www.econbiz.de/10001826250
Persistent link: https://www.econbiz.de/10009674464
-impact entrepreneurship and economic growth. However, research has been hampered due to a lack of systematic historical tax data. The purpose …
Persistent link: https://www.econbiz.de/10011926195
Public policy is currently shifting from SME policy towards entrepreneurship policy, which supports entrepreneurship … public policy affects the prevalence and performance of both productive entrepreneurship and so-called high …-impact entrepreneurship in turn. Although varying contexts and economic systems make prescribing a general panacea impossible, a number of …
Persistent link: https://www.econbiz.de/10003867872
This paper examines how tax policy should be designed to best encourage entrepreneurial activity in start-up firms. We begin by describing several presumed market failures affecting entrepreneurial firms that would lead to an under-provision of entrepreneurial activity: 1) information spillovers...
Persistent link: https://www.econbiz.de/10012965893
By the late 1960s, real effective taxation of income from individual firm owner-ship in Sweden approached 100 percent. A series of tax reforms initiated in the late 1970s reversed this situation. This paper has a threefold purpose: (1) to elucidate the thinking behind the vision of creating a...
Persistent link: https://www.econbiz.de/10011633604
incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend …
Persistent link: https://www.econbiz.de/10011343003