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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
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