Artikel
Corporate income taxes and entrepreneurship
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.
- Language
-
Englisch
- Bibliographic citation
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Journal: IZA World of Labor ; ISSN: 2054-9571 ; Year: 2021 ; Bonn: Institute of Labor Economics (IZA)
- Classification
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Wirtschaft
Entrepreneurship
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
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entrepreneurship
self-employment
start-ups
business taxes
corporate income taxes
- Event
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Geistige Schöpfung
- (who)
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Block, Jörn
- Event
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Veröffentlichung
- (who)
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Institute of Labor Economics (IZA)
- (where)
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Bonn
- (when)
-
2021
- DOI
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doi:10.15185/izawol.257.v2
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Block, Jörn
- Institute of Labor Economics (IZA)
Time of origin
- 2021
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