TAX STRUCTURE AND ENTREPRENEURSHIP

Mina Baliamoune and Pierre Garello ()

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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, focusing on new self-employment (nascent entrepreneurship). Second, we investigate the impact of tax progressivity on entrepreneurship, again focusing 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 the policy implications of our results.

Keywords: tax progressivity; nascent entrepreneurship; european firms (search for similar items in EconPapers)
Date: 2011-12-01
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00706942
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Citations: View citations in EconPapers (2)

Published in 2011

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Related works:
Journal Article: Tax structure and entrepreneurship (2014)
Working Paper: Tax Structure and Entrepreneurship (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00706942

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