Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large … entrepreneurial activity, focusing on new self-employment (nascent entrepreneurship). Second, we investigate the impact of tax … progressivity on entrepreneurship, again focusing on the impact on new self-employment. We find that tax progressivity at higher …

entrepreneurship empirically by means of investments made by active owners of closely held firms. Using detailed Swedish tax data, we …

entrepreneurship empirically by means of investments made by active owners of closely held firms. Using detailed Swedish tax data, we …

Cuts and Jobs Act of 2017, on local private investments and entrepreneurship. Using a difference-in-differences approach … private investments have led to decreases in local new business registration. The decrease in entrepreneurship was mainly in …

This paper studies the effects of income taxation on entrepreneurship, empirically and in a structural macro model with … markets model of the labor market with entrepreneurial choice. The model generates elasticities of entrepreneurship to …

This paper studies wealth taxation in a heterogeneous agent economy with entrepreneurship. Entrepreneurs face borrowing …

distribution of individuals from different groups is obtained by comparing expected utilities from employment and entrepreneurship …

uncertainty fosters rent-seeking, which represents a shift between productive and unproductive or destructive entrepreneurship. We …