Literature review on taxation, entrepreneurship and collaborative economy

Dondena, Case, Ieb and Pwc

No 70, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: This study provides a comprehensive review of the theoretical and empirical economic literature on tax and entrepreneurship, taking also into account a number of open, tax-related questions raised by the changing nature of entrepreneurship, symbolised by the growing importance of the collaborative economy

Keywords: taxation; innovation; digital; entrepreneurship; collaborative economy (search for similar items in EconPapers)
JEL-codes: H24 H25 L86 O32 O33 (search for similar items in EconPapers)
Pages: 262 pages
Date: 2017-11
New Economics Papers: this item is included in nep-acc, nep-ent, nep-his, nep-hme, nep-pbe and nep-pub
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Citations: View citations in EconPapers (3)

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