Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic … development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry … rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates …

Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic … development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry … rates and increase the capital size of new firms. The progressivity of tax rates increases entrepreneurship entry rates …

the likelihood that he/she starts a business.Implications for entrepreneurship research and practice are discussed. …

measures to proxy for entrepreneurship often gives rise to misleading inferences. Interestingly the rate of billionaire …, more venture capital investment and lower regulatory burdens have higher entrepreneurship rates but less self …-employment. -- Entrepreneurship ; Innovation ; Institutions ; Regulation ; Self-employment …