Tax structure and entrepreneurship |
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Authors: | Mina Baliamoune-Lutz Pierre Garello |
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Institution: | 1. University of North Florida, Jacksonville, FL, USA 2. Aix Marseille University, CERGAM-FEG, Aix-en-Provence, France
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Abstract: | 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. |
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