Tax policies and corruption are important institutional considerations which can shape
entrepreneurship. We investigate how tax rates, and the interaction between corruption and …

The potential impacts of tax policies on entrepreneurial activity have attracted the attention of
researchers and policy makers for several decades. Entrepreneurship and innovation are …

In this paper, we empirically analyze the individual characteristics that drive older workers to
become entrepreneurs, providing evidence of the differences between developed and …

Purpose This study investigates the impact of internal expectations, such as fantasy of
success and fear of failure and external factors, such as social environment and past …

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 questions …

This paper examines the relationship between income taxes and the decision to become
self-employed using data from Sweden. By making it possible to track a large number of …

The South African government has targeted the halving of poverty by 2014. This study uses
income and expenditure microdata to frame this goal in terms of specific measures of the …

Why are female entrepreneurs so rare? In Germany, women exhibit both a lower entry rate
into and higher exit rate from self-employment. To explain this gender gap, this study …

We examine the impact of corporate taxation on entrepreneurship, using a quasi-natural
experiment, which substantially reduced the corporate tax rate for start-ups located in inland …

Do progressive marginal income tax rates discourage self-employment? We assume risk
neutrality to construct an implicit surtax on stochastic income relative to steady income …