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Erscheinungsjahr: 
2016
Quellenangabe: 
[Journal:] IZA World of Labor [ISSN:] 2054-9571 [Article No.:] 257 [Publisher:] Institute for the Study of Labor (IZA) [Place:] Bonn [Year:] 2016
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
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, whereas highly complex tax codes reduce them. Policymakers should understand the effects and underlying mechanisms that determine how corporate income taxation influences entrepreneurship in order to provide a favorable business environment.
Schlagwörter: 
entrepreneurship
self-employment
start-ups
business taxes
corporate income taxes
JEL: 
L26
H25
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
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