Arbeitspapier

Entrepreneurial innovations and taxation

to connected objects

In many countries entrepreneurship is promoted through tax reductions for small businesses and by various government support schemes. We analyze the effects of such policies to subsidize small businesses in a setting where both the risk-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale to an incumbent firm) are endogenous. We show that government programs to support small businesses foster market entry by entrepreneurs but, at the same time, give an incentive to choose low risk projects, due to the existence of limited loss offset provisions. This points to a basic trade-off be- tween the goals of raising competition in technology-intensive markets and the desire of governments to foster risky `breakthrough' innovations.

Language: Englisch

Bibliographic citation: Series: Munich Discussion Paper ; No. 2011-10

Classification: Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Oligopoly and Other Imperfect Markets
New Firms; Startups
Innovation and Invention: Processes and Incentives

Subject: business taxation
innovation
market entry
Mittelstandspolitik
KMU
Innovation
Unternehmensbesteuerung
Steuervergünstigung
Markteintritt
Innovationspolitik
Innovationswettbewerb
Theorie

Event: Geistige Schöpfung

(who): Haufler, Andreas
Norbäck, Pehr-Johan
Persson, Lars

Event: Veröffentlichung

(who): Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät

(where): München

(when): 2011

DOI: doi:10.5282/ubm/epub.12245

Handle: http://hdl.handle.net/10419/104334

URN: urn:nbn:de:bvb:19-epub-12245-5

Last update: 10.03.2025, 11:43 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.

Show original at data provider

Object type

Arbeitspapier

Associated

Haufler, Andreas
Norbäck, Pehr-Johan
Persson, Lars
Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät

Time of origin

2011

Other Objects (12)

Entrepreneurial Innovations and Taxation

Arbeitspapier

Entrepreneurial Innovations and Taxation

Entrepreneurial innovations and taxation

Arbeitspapier

Entrepreneurial innovations and taxation

Factor taxation, income distribution, and capital market integration

Arbeitspapier

Factor taxation, income distribution, and capital market integration

Optimal factor and commodity taxation in a small open economy

Arbeitspapier

Optimal factor and commodity taxation in a small open economy

International Commodity Taxation under Monopolistic Competition

Arbeitspapier

International Commodity Taxation under Monopolistic Competition

International commodity taxation under monopolistic competition

Arbeitspapier

International commodity taxation under monopolistic competition

International Commodity Taxation Under Monopolistic Competition

Arbeitspapier

International Commodity Taxation Under Monopolistic Competition

Market structure and the taxation of international trade

Arbeitspapier

Market structure and the taxation of international trade

Market structure and the taxation of international trade

Arbeitspapier

Market structure and the taxation of international trade

Market Structure and the Taxation of International Trade

Arbeitspapier

Market Structure and the Taxation of International Trade

Tacit Collusion under Destination- and Origin-Based Commodity Taxation

Arbeitspapier

Tacit Collusion under Destination- and Origin-Based Commodity Taxation

Tacit Collusion under Destination - and Origin-Based Commodity Taxation

Arbeitspapier

Tacit Collusion under Destination - and Origin-Based Commodity Taxation

Entrepreneurial Innovations and Taxation

Arbeitspapier

Entrepreneurial Innovations and Taxation

Entrepreneurial innovations and taxation

Arbeitspapier

Entrepreneurial innovations and taxation

Factor taxation, income distribution, and capital market integration

Arbeitspapier

Factor taxation, income distribution, and capital market integration

Optimal factor and commodity taxation in a small open economy

Arbeitspapier

Optimal factor and commodity taxation in a small open economy

International Commodity Taxation under Monopolistic Competition

Arbeitspapier

International Commodity Taxation under Monopolistic Competition

International commodity taxation under monopolistic competition

Arbeitspapier

International commodity taxation under monopolistic competition

International Commodity Taxation Under Monopolistic Competition

Arbeitspapier

International Commodity Taxation Under Monopolistic Competition

Market structure and the taxation of international trade

Arbeitspapier

Market structure and the taxation of international trade

Market structure and the taxation of international trade

Arbeitspapier

Market structure and the taxation of international trade

Market Structure and the Taxation of International Trade

Arbeitspapier

Market Structure and the Taxation of International Trade

Tacit Collusion under Destination- and Origin-Based Commodity Taxation

Arbeitspapier

Tacit Collusion under Destination- and Origin-Based Commodity Taxation

Tacit Collusion under Destination - and Origin-Based Commodity Taxation

Arbeitspapier

Tacit Collusion under Destination - and Origin-Based Commodity Taxation

Entrepreneurial Innovations and Taxation

Arbeitspapier

Entrepreneurial Innovations and Taxation

Entrepreneurial innovations and taxation

Arbeitspapier

Entrepreneurial innovations and taxation

Factor taxation, income distribution, and capital market integration

Arbeitspapier

Factor taxation, income distribution, and capital market integration

Optimal factor and commodity taxation in a small open economy

Arbeitspapier

Optimal factor and commodity taxation in a small open economy

International Commodity Taxation under Monopolistic Competition

Arbeitspapier

International Commodity Taxation under Monopolistic Competition

International commodity taxation under monopolistic competition

Arbeitspapier

International commodity taxation under monopolistic competition

International Commodity Taxation Under Monopolistic Competition

Arbeitspapier

International Commodity Taxation Under Monopolistic Competition

Market structure and the taxation of international trade

Arbeitspapier

Market structure and the taxation of international trade

Market structure and the taxation of international trade

Arbeitspapier

Market structure and the taxation of international trade

Market Structure and the Taxation of International Trade

Arbeitspapier

Market Structure and the Taxation of International Trade

Tacit Collusion under Destination- and Origin-Based Commodity Taxation

Arbeitspapier

Tacit Collusion under Destination- and Origin-Based Commodity Taxation

Tacit Collusion under Destination - and Origin-Based Commodity Taxation

Arbeitspapier

Tacit Collusion under Destination - and Origin-Based Commodity Taxation

Cultural heritage institutions wishing to register will find more information here.

Fields marked * need to be filled in.

Username*

Please enter your username

Email*

Please enter your email address

Please do not fill this field

First name

Last name

Password*

Please enter your password

Confirm password*

Please enter the same password

I have read the terms of use and the privacy policy for the collection of personal data and accept them. *

This field is required.

I would like to subscribe to the newsletter of the Deutsche Digitale Bibliothek. See newsletter subscription info.

Account created

Your "My DDB" account has been successfully created. Before you can log in to your account, you must click the confirmation link in the message we just sent to the email address you provided.