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The Effect of Tax Code Complexity on Entrepreneurship

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  • Rick Weber

    (Farmingdale State College)

Abstract

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Suggested Citation

  • Rick Weber, 2015. "The Effect of Tax Code Complexity on Entrepreneurship," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 30(Summer 20), pages 83-102.
    • Handle: RePEc:jpe:journl:1177
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    References listed on IDEAS

    as
    1. Gupta, Sanjay & Mills, Lillian F., 2003. "Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(2), pages 355-371, June.
    2. Sobel, Russell S., 2008. "Testing Baumol: Institutional quality and the productivity of entrepreneurship," Journal of Business Venturing, Elsevier, vol. 23(6), pages 641-655, November.
    3. Christian Bjørnskov & Nicolai Foss, 2010. "Economic Freedom and Entrepreneurial Activity: Some Cross-Country Evidence," Springer Books, in: Andreas Freytag & Roy Thurik (ed.), Entrepreneurship and Culture, chapter 0, pages 201-225, Springer.
    4. Baumol, William J., 1996. "Entrepreneurship: Productive, unproductive, and destructive," Journal of Business Venturing, Elsevier, vol. 11(1), pages 3-22, January.
    5. Noel D. Campbell & Tammy M. Rogers, 2007. "Economic Freedom and Net Business Formation," Cato Journal, Cato Journal, Cato Institute, vol. 27(1), pages 23-36, Winter.
    6. Forest, Adam & Sheffrin, Steven M., 2002. "Complexity and Compliance: An Empirical Investigation," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(1), pages 75-88, March.
    7. Kelly Edmiston & Shannon Mudd & Neven Valev, 2003. "Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty," Fiscal Studies, Institute for Fiscal Studies, vol. 24(3), pages 341-359, September.
    8. Russell Sobel & J. Clark & Dwight Lee, 2007. "Freedom, barriers to entry, entrepreneurship, and economic progress," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, vol. 20(4), pages 221-236, December.
    9. Forest, Adam & Sheffrin, Steven M., 2002. "Complexity and Compliance: An Empirical Investigation," National Tax Journal, National Tax Association, vol. 55(N. 1), pages 75-88, March.
    10. Kirzner, Israel M., 1978. "Competition and Entrepreneurship," University of Chicago Press Economics Books, University of Chicago Press, number 9780226437767, September.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Nguyen, Trang Thi Thuy & Pham, Binh Thai & Prior, Diego & van Hemmen, Stefan, 2022. "Performance of tax simplification around the world: A panel frontier analysis," Socio-Economic Planning Sciences, Elsevier, vol. 80(C).
    2. Ana Venâncio & Victor Barros & Clara Raposo, 2022. "Corporate taxes and high-quality entrepreneurship," Small Business Economics, Springer, vol. 58(1), pages 353-382, January.
    3. Solodoha, Eliran & Rosenzweig, Stav & Harel, Shai, 2023. "Incentivizing angels to invest in start-ups: Evidence from a natural experiment," Research Policy, Elsevier, vol. 52(1).
    4. Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth-Sloane, Caren, 2017. "What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries," arqus Discussion Papers in Quantitative Tax Research 223, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Bruce, Donald & Gurley-Calvez, Tami J. & Norwood, Alex, 2020. "Entrepreneurship as Trust," Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 16(5), pages 393-443, April.
    6. Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren, 2019. "Measuring tax complexity across countries: A survey study on MNCs," arqus Discussion Papers in Quantitative Tax Research 245, arqus - Arbeitskreis Quantitative Steuerlehre.

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