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Owner-level taxes and business activity
Henrekson, Magnus; Sanandaji, Tino - 2015
incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend …
Persistent link: https://www.econbiz.de/10011442485
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Two sides to the evasion: The pirate bay and the interdependencies of evasive entrepreneurship
Elert, Niklas; Henrekson, Magnus; Lundblad, Joakim - 2016
conceptual model to illustrate and map the interdependence between evasive entrepreneurship and the regulatory response it …, yet its founders became convicted criminals because of it. Applying the evasive entrepreneurship framework to this case … improves our understanding of the relationship between policymaking and entrepreneurship in the digital age, and is a first …
Persistent link: https://www.econbiz.de/10011442487
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Stock option taxation and venture capital activity: A cross-country comparison
Henrekson, Magnus; Sanandaji, Tino - 2016
One response to uncertainty and transactions costs in VC-finance is to compensate founders (and other key personnel) with stock options under complex contracts. Entrepreneurs are granted stock options contingent on firm performance, vesting and other criteria. While most countries tax stock...
Persistent link: https://www.econbiz.de/10011442493
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Entrepreneurial Innovations, Competition and Competition Policy
Norbäck, Pehr-Johan; Persson, Lars - 2006
We show that, in the case when innovations are for sale, increased product market competition, captured by reduced product market profits, can increase the incentives for innovations. The reason is that the incentive to innovate depends on the acquisition price which, in turn, might increase...
Persistent link: https://www.econbiz.de/10010320042
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The Political Economy of Entrepreneurship
Douhan, Robin; Henrekson, Magnus - 2007
entrepreneurship/small business, public choice and new institutional economics. The entrepreneurial function is shown to depend … influenced by entrepreneurs. A typology of entrepreneurship is developed to further our understanding of the bilateral effects …
Persistent link: https://www.econbiz.de/10010320051
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Israel M. Kirzner: An Outstanding Austrian Contributor to the Economics of Entrepreneurship
Douhan, Robin; Henrekson, Magnus; Eliasson, Gunnar - 2006
Israel M. Kirzner is the 2006 winner of The International Award for Entrepreneurship and Small Business Research. In … this essay, we present and evaluate his main contributions to the economics of entrepreneurship. The focus is on how … crucial role of entrepreneurship and the individual entrepreneur has become visible to a much broader audience. …
Persistent link: https://www.econbiz.de/10010320080
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Entrepreneurship and Institutions
Henrekson, Magnus - 2007
policies, taxation and the regulation of labor markets. Institutions have far-reaching effects on entrepreneurship, and they … entrepreneurship to the institutional setup it is maintained that in-depth analyses of specific institutions are required in order to … further our understanding of the determinants of entrepreneurial behavior and the economic effects of entrepreneurship. The …
Persistent link: https://www.econbiz.de/10010320095
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The Political Economy of Entrepreneurship: An Introduction
Douhan, Robin; Henrekson, Magnus - 2007
In this introductory chapter to a collective volume dealing with the political economy of entrepreneurship,* we argue …, based on a suggested unifying framework, that political economy is a fruitful approach to entrepreneurship. The importance … the selected articles also show that the social value of entrepreneurship must be evaluated as it is realized. Three …
Persistent link: https://www.econbiz.de/10010320110
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Gazelles as Job Creators: A Survey and Interpretation of the Evidence
Henrekson, Magnus; Johansson, Dan - 2008
It is often claimed that small and young firms account for a disproportionately large share of net employment growth. We conduct a meta analysis of the empirical evidence regarding whether net employment growth rather is generated by a few rapidly growing firms - so-called Gazelles - that are...
Persistent link: https://www.econbiz.de/10010320167
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Entrepreneurship and the Theory of Taxation
Henrekson, Magnus; Sanandaji, Tino - 2008
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 …
Persistent link: https://www.econbiz.de/10010320176