Tax structure and entrepreneurship

被引:62
作者
Baliamoune-Lutz, Mina [1 ]
Garello, Pierre [2 ]
机构
[1] Univ N Florida, Jacksonville, FL USA
[2] Aix Marseille Univ, CERGAM FEG, Aix En Provence, France
关键词
Entrepreneurship; Tax structure; Progressivity; Panel data; SELF-EMPLOYMENT; INCOME TAXATION; POLICY; RATES; GROWTH; PANEL;
D O I
10.1007/s11187-013-9469-9
中图分类号
F [经济];
学科分类号
02 ;
摘要
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 questions. First, we try to explore whether tax increases discourage entrepreneurial activity, focusing on new self-employment (nascent entrepreneurship). Second, we investigate the impact of tax progressivity on entrepreneurship, again focusing on new self-employment. We find that tax progressivity at higher-than-average incomes has a robust negative effect on nascent entrepreneurship. We discuss the policy implications of our results.
引用
收藏
页码:165 / 190
页数:26
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