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.
- Sprache
-
Englisch
- Erschienen in
-
Journal: IZA World of Labor ; ISSN: 2054-9571 ; Year: 2021 ; Bonn: Institute of Labor Economics (IZA)
- Klassifikation
-
Wirtschaft
Entrepreneurship
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
entrepreneurship
self-employment
start-ups
business taxes
corporate income taxes
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Block, Jörn
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute of Labor Economics (IZA)
- (wo)
-
Bonn
- (wann)
-
2021
- DOI
-
doi:10.15185/izawol.257.v2
- Handle
- Letzte Aktualisierung
- 10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft.
Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Block, Jörn
- Institute of Labor Economics (IZA)
Entstanden
- 2021
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