Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well …. When unique attributes of entrepreneurship are taken into account, some major conclusions of capital taxation models no …

Can educational institutions explain occupational choice between wage employment and entrepreneurship? This paper … is more likely to enter into entrepreneurship. In the theoretical model proposed, abilities are an outcome of talent and …