Tax Structure and Entrepreneurship

Mina Baliamoune and Pierre Garello ()

No 94, CAE Working Papers from Aix-Marseille Université, CERGAM

Abstract: Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large group of European countries. We address two main objectives. First, we try to explore whether tax increases discourage entrepreneurial activity, distinguishing between the effects on existing self-employment and new self-employment (nascent entrepreneurship). Second, we investigate the impact of tax progressivity on entrepreneurship, focusing in particular on the impact on new self-employment. We find that tax progressivity at higher-than-average incomes has a robust negative effect on nascent entrepreneurship. We discuss on the policy implications of our results.

Pages: 42 pages
Date: 2011-07
New Economics Papers: this item is included in nep-acc, nep-ent, nep-eur, nep-pbe and nep-pub
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Citations: View citations in EconPapers (2)

Published in Small Business Economics, February 2013, pages 1-26

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Related works:
Journal Article: Tax structure and entrepreneurship (2014)
Working Paper: TAX STRUCTURE AND ENTREPRENEURSHIP (2011)
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