This paper studies the effects of income taxation on entrepreneurship, empirically and in a structural macro model with entrepreneurial choice. Combining state-level tax data with household and firm data we document that higher and more progressive taxation has a strong negative impact on...

The aim of the article is the quantification of the effect size of business risks in the context of small and medium-sized enterprises' (SMEs) sustainability according to gender. Data collection was carried out in the period 12/2022-01/2023 using the CAWI methodology. 1,090 owners and managers...