Taxation and Entrepreneurship

Niklas Elert (), Magnus Henrekson () and Mark Sanders

Chapter 3 in The Entrepreneurial Society, 2019, pp 35-51 from Springer

Abstract: Abstract In providing incentives and rewards, the tax system matters greatly for innovative entrepreneurial venturing. Because a host of different taxes affect entrepreneurship, we discuss reforms in several areas, including labor, capital, corporate, and private wealth taxation. The most important principles an entrepreneurial tax system should enshrine are neutrality and modesty. Together and in isolation the proposals in this chapter aim to ensure that taxes are generally low and do not steer the flow of labor, capital, and knowledge away from innovative, entrepreneurial ventures. As competencies on taxation lie almost exclusively with member states, the role of the European Union in promoting reforms is restricted to coordination and persuasion.

Keywords: Taxation; Incentives; Institutions; Entrepreneurship (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1007/978-3-662-59586-2_3

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