 Entrepreneurship disparities within Switzerland -- Do tax and language differences play a role?Heiko Bergmann Entrepreneurship & Regional Development, 2011, vol. 23, issue 7-8, 523-548 Abstract: Due to its unique political institutions and good economic track record, Switzerland used to be called a special case. This paper investigates the start-up propensities in this country based on the individual data of the adult population survey of the Global Entrepreneurship Monitor. The focus is on the factors that are distinctive for Switzerland: language differences and differences in taxes on corporate profit and personal income. There are substantial entrepreneurship disparities among the language areas of Switzerland. Still, I do not find evidence for a cultural influence. The different start-up propensities in the three language areas can be explained by structural characteristics of the regional economy. The same applies to differences in income and profit taxes. If other regional factors are taken into account, I do not find evidence for a direct influence of taxes on the entrepreneurial propensity of the inhabitants of Swiss regions. There is however some evidence for indirect effects. This paper adds to our understanding of the effects of culture and tax differences on entrepreneurship. Date: 2011 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:taf:entreg:v:23:y:2011:i:7-8:p:523-548 Ordering information: This journal article can be ordered from DOI: 10.1080/08985620903508932 Access Statistics for this article Entrepreneurship & Regional Development is currently edited by Professor Alistair Anderson More articles in Entrepreneurship & Regional Development from Taylor & Francis Journals |
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