EconPapers    
Economics at your fingertips  
 

Owner-Level Taxes and Business Activity

Magnus Henrekson () and Tino Sanandaji

Foundations and Trends(R) in Entrepreneurship, 2016, vol. 12, issue 1, 1-94

Abstract: In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between taxes and business activity — particularly entrepreneurship.

Keywords: Business taxation; Capital income taxation; Corporate governance; Entrepreneurship; Institutions; Tax policy (search for similar items in EconPapers)
JEL-codes: L26 H25 H32 H26 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://dx.doi.org/10.1561/0300000060 (application/xml)

Related works:
Working Paper: Owner-Level Taxes and Business Activity (2016) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:now:fntent:0300000060

Access Statistics for this article

More articles in Foundations and Trends(R) in Entrepreneurship from now publishers
Bibliographic data for series maintained by Alet Heezemans ().

 
Page updated 2019-11-06
Handle: RePEc:now:fntent:0300000060