Tax Progressivity and Entrepreneurial Dynamics
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Hansen, Lars Peter, 1982. "Large Sample Properties of Generalized Method of Moments Estimators," Econometrica, Econometric Society, vol. 50(4), pages 1029-1054, July.
- Bruce, Donald, 2000. "Effects of the United States tax system on transitions into self-employment," Labour Economics, Elsevier, vol. 7(5), pages 545-574, September.
- Arellano, Manuel & Bover, Olympia, 1995.
"Another look at the instrumental variable estimation of error-components models,"
Journal of Econometrics, Elsevier, vol. 68(1), pages 29-51, July.
- M Arellano & O Bover, 1990. "Another Look at the Instrumental Variable Estimation of Error-Components Models," CEP Discussion Papers dp0007, Centre for Economic Performance, LSE.
- Christian Keuschnigg & Søren Bo Nielsen, 2004. "Progressive Taxation, Moral Hazard, and Entrepreneurship," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(3), pages 471-490, August.
- David Roodman, 2009.
"How to do xtabond2: An introduction to difference and system GMM in Stata,"
Stata Journal, StataCorp LP, vol. 9(1), pages 86-136, March.
- David Roodman, 2006. "How to Do xtabond2: An Introduction to "Difference" and "System" GMM in Stata," Working Papers 103, Center for Global Development.
- Nuscheler, Daniela & Engelen, Andreas & Zahra, Shaker A., 2019. "The role of top management teams in transforming technology-based new ventures' product introductions into growth," Journal of Business Venturing, Elsevier, vol. 34(1), pages 122-140.
- Mark Stabile, 2004. "Payroll Taxes and the Decision to be Self-Employed," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 31-53, January.
- de Bartolome, Charles A. M., 1995.
"Which tax rate do people use: Average or marginal?,"
Journal of Public Economics, Elsevier, vol. 56(1), pages 79-96, January.
- de Bartolome, Charles A.M., 1991. "Which Tax Rate Do People Use: Average or Marginal?," Working Papers 91-49, C.V. Starr Center for Applied Economics, New York University.
- Philippe Aghion & Thibault Fally & Stefano Scarpetta, 2007. "Credit constraints as a barrier to the entry and post-entry growth of firms," PSE-Ecole d'économie de Paris (Postprint) hal-00813557, HAL.
- Mina Baliamoune-Lutz & Pierre Garello, 2014.
"Tax structure and entrepreneurship,"
Small Business Economics, Springer, vol. 42(1), pages 165-190, January.
- Mina Baliamoune-Lutz & Pierre Garello, 2011. "Tax Structure And Entrepreneurship," Post-Print halshs-00706942, HAL.
- Mina Baliamoune-Lutz & Pierre Garello, 2011. "Tax Structure and Entrepreneurship," CAE Working Papers 94, Aix-Marseille Université, CERGAM.
- Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1991. "Optimal linear income taxation in models with occupational choice," Journal of Public Economics, Elsevier, vol. 46(2), pages 133-162, November.
- Tran, Hien Thu, 2019. "Institutional quality and market selection in the transition to market economy," Journal of Business Venturing, Elsevier, vol. 34(5), pages 1-1.
- Ingrid Verheul & André Van Stel & Roy Thurik, 2006.
"Explaining female and male entrepreneurship at the country level,"
Entrepreneurship & Regional Development, Taylor & Francis Journals, vol. 18(2), pages 151-183, March.
- Ingrid Verheul & Andre van Stel & Roy Thurik, 2005. "Explaining female and male entrepreneurship at the country level," Papers on Entrepreneurship, Growth and Public Policy 2005-39, Max Planck Institute of Economics, Entrepreneurship, Growth and Public Policy Group.
- Verheul, I. & van Stel, A.J. & Thurik, A.R., 2005. "Explaining Female and Male Entrepreneurship at the Country Level," ERIM Report Series Research in Management ERS-2005-089-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
- Ingrid Verheul & Andre van Stel & Roy Thurik, 2005. "Explaining female and male entrepreneurship at the country level," Papers on Entrepreneurship, Growth and Public Policy 2005-34, Max Planck Institute of Economics, Entrepreneurship, Growth and Public Policy Group.
- André van Stel & Roy Thurik & Ingrid Verheul, 2006. "Explaining female and male entrepreneurship at the country level," Scales Research Reports N200510, EIM Business and Policy Research.
- Hans Bacher & Marius Brülhart, 2013.
"Progressive taxes and firm births,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 129-168, February.
- Bacher, Hans Ulrich & Brülhart, Marius, 2010. "Progressive Taxes and Firm Births," CEPR Discussion Papers 7830, C.E.P.R. Discussion Papers.
- Kanbur, S. M., 1981.
"Risk taking and taxation : An alternative perspective,"
Journal of Public Economics, Elsevier, vol. 15(2), pages 163-184, April.
- Kanbur, S.M, 1978. "Risk Taking and Taxation : An Alternative Perspective," The Warwick Economics Research Paper Series (TWERPS) 136, University of Warwick, Department of Economics.
- Blundell, Richard & Bond, Stephen, 1998.
"Initial conditions and moment restrictions in dynamic panel data models,"
Journal of Econometrics, Elsevier, vol. 87(1), pages 115-143, August.
- R Blundell & Steven Bond, "undated". "Initial conditions and moment restrictions in dynamic panel data model," Economics Papers W14&104., Economics Group, Nuffield College, University of Oxford.
- Blundell, R. & Bond, S., 1995. "Initial Conditions and Moment Restrictions in Dynamic Panel Data Models," Economics Papers 104, Economics Group, Nuffield College, University of Oxford.
- Richard Blundell & Stephen Bond, 1995. "Initial conditions and moment restrictions in dynamic panel data models," IFS Working Papers W95/17, Institute for Fiscal Studies.
- Baliamoune-Lutz, Mina & Brixiova, Zuzana & Ndikumana, Leonce, 2011.
"Credit Constraints and Productive Entrepreneurship in Africa,"
IZA Discussion Papers
6193, Institute of Labor Economics (IZA).
- Léonce Ndikumana & Mina Baliamoune-Lutz & Zuzana Brixiová, 2011. "Credit Constraints And Productive Entrepreneurship In Africa," Working Papers wp276, Political Economy Research Institute, University of Massachusetts at Amherst.
- Mina Baliamoune-Lutz & Zuzana Brixiová & Léonce Ndikumana, 2012. "Credit constraints and productive entrepreneurship in Africa," ICER Working Papers 23-2011, ICER - International Centre for Economic Research.
- Audretsch, David B & Feldman, Maryann P, 1996. "R&D Spillovers and the Geography of Innovation and Production," American Economic Review, American Economic Association, vol. 86(3), pages 630-640, June.
- Georgellis, Yannis & Sessions, John & Tsitsianis, Nikolaos, 2007. "Pecuniary and non-pecuniary aspects of self-employment survival," The Quarterly Review of Economics and Finance, Elsevier, vol. 47(1), pages 94-112, March.
- Scarpetta, Stefano & Fally, Thibault & Aghion, Philippe, 2007.
"Credit Constraints as a Barrier to the Entry and Post-Entry Growth of Firms,"
Scholarly Articles
4554208, Harvard University Department of Economics.
- Philippe Aghion & Thibault Fally & Stefano Scarpetta, 2007. "Credit constraints as a barrier to the entry and post-entry growth of firms," Post-Print hal-00813557, HAL.
- Aghion, Philippe & Fally, Thibault & Scarpetta, Stefano, 2007. "Credit Constraints as a Barrier to the Entry and Post-Entry Growth of Firms," IZA Discussion Papers 3237, Institute of Labor Economics (IZA).
- Donald Bruce & John Deskins, 2012. "Can state tax policies be used to promote entrepreneurial activity?," Small Business Economics, Springer, vol. 38(4), pages 375-397, May.
- Fonseca, Raquel & Lopez-Garcia, Paloma & Pissarides, Christopher A., 2001. "Entrepreneurship, start-up costs and employment," European Economic Review, Elsevier, vol. 45(4-6), pages 692-705, May.
- Simon C. Parker & Martin T. Robson, 2004. "Explaining International Variations in Self-Employment: Evidence from a Panel of OECD Countries," Southern Economic Journal, Southern Economic Association, vol. 71(2), pages 287-301, October.
- David Roodman, 2009.
"A Note on the Theme of Too Many Instruments,"
Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 71(1), pages 135-158, February.
- David Roodman, 2007. "A Note on the Theme of Too Many Instruments," Working Papers 125, Center for Global Development.
- Cowling, Marc & Mitchell, Peter, 1997. "The Evolution of U.K. Self-Employment: A Study of Government Policy and the Role of the Macroeconomy," The Manchester School of Economic & Social Studies, University of Manchester, vol. 65(4), pages 427-442, September.
- Horwitz, Steven, 2003. "The Costs of Inflation Revisited," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, vol. 16(1), pages 77-95, March.
- Christian Bjørnskov & Nicolai Foss, 2008.
"Economic freedom and entrepreneurial activity: Some cross-country evidence,"
Public Choice, Springer, vol. 134(3), pages 307-328, March.
- Christian Bjørnskov & Nicolai J. Foss, 2006. "Economic Freedom and entrepreneurial Activity Some Cross-Country Evidence," DRUID Working Papers 06-18, DRUID, Copenhagen Business School, Department of Industrial Economics and Strategy/Aalborg University, Department of Business Studies.
- William M. Gentry & R. Glenn Hubbard, 2005.
""Success Taxes," Entrepreneurial Entry, and Innovation,"
NBER Chapters, in: Innovation Policy and the Economy, Volume 5, pages 87-108,
National Bureau of Economic Research, Inc.
- William M. Gentry & R. Glenn Hubbard, 2004. ""Success Taxes," Entrepreneurial Entry, and Innovation," NBER Working Papers 10551, National Bureau of Economic Research, Inc.
- Evsey D. Domar & Richard A. Musgrave, 1944. "Proportional Income Taxation and Risk-Taking," The Quarterly Journal of Economics, Oxford University Press, vol. 58(3), pages 388-422.
- Bruce, Donald, 2002. "Taxes and Entrepreneurial Endurance: Evidence From the Self-Employed," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(1), pages 5-24, March.
- Michael Fritsch & Alexandra Schroeter, 2011.
"Why does the effect of new business formation differ across regions?,"
Small Business Economics, Springer, vol. 36(4), pages 383-400, May.
- Michael Fritsch & Alexandra Schroeter, 2007. "Why Does the Effect of New Business Formation Differ Across Regions?," Jena Economic Research Papers 2007-077, Friedrich-Schiller-University Jena.
- Todd M. Alessandri & Anju Seth, 2014. "The effects of managerial ownership on international and business diversification: Balancing incentives and risks," Strategic Management Journal, Wiley Blackwell, vol. 35(13), pages 2064-2075, December.
- Gentry, William M. & Hubbard, R. Glenn, 2004.
"The effects of progressive income taxation on job turnover,"
Journal of Public Economics, Elsevier, vol. 88(11), pages 2301-2322, September.
- William M. Gentry & R. Glenn Hubbard, 2002. "The Effects of Progressive Income Taxation on Job Turnover," NBER Working Papers 9226, National Bureau of Economic Research, Inc.
- Michael Dahl & Toke Reichstein, 2007.
"Are You Experienced? Prior Experience and the Survival of New Organizations,"
Industry and Innovation, Taylor & Francis Journals, vol. 14(5), pages 497-511.
- Michael S. Dahl & Toke Reichstein, 2005. "Are you experienced? Prior experience and the survival of new organizations," DRUID Working Papers 05-01, DRUID, Copenhagen Business School, Department of Industrial Economics and Strategy/Aalborg University, Department of Business Studies.
- Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, December.
- Mina Baliamoune-Lutz & Zuzana Brixiov?? & L??once Ndikumana, 2011. "Credit Constraints & Productive Entrepreneurship in Africa," William Davidson Institute Working Papers Series wp1025, William Davidson Institute at the University of Michigan.
- Kay Blaufus & Jonathan Bob & Jochen Hundsdoerfer & Christian Sielaff & Dirk Kiesewetter & Joachim Weimann, 2015. "Perception of income tax rates: evidence from Germany," European Journal of Law and Economics, Springer, vol. 40(3), pages 457-478, December.
- Blau, David M, 1987. "A Time-Series Analysis of Self-employment in the United State," Journal of Political Economy, University of Chicago Press, vol. 95(3), pages 445-467, June.
- Heiko Bergmann & Ute Stephan, 2013. "Moving on from nascent entrepreneurship: measuring cross-national differences in the transition to new business ownership," Small Business Economics, Springer, vol. 41(4), pages 945-959, December.
- Cullen, Julie Berry & Gordon, Roger H., 2007. "Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1479-1505, August.
- Sagiri Kitao, 2008. "Entrepreneurship, taxation and capital investment," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 11(1), pages 44-69, January.
- Gordon, Roger & Sarada,, 2018. "How should taxes be designed to encourage entrepreneurship?," Journal of Public Economics, Elsevier, vol. 166(C), pages 1-11.
- Bennett, Daniel L., 2019. "Infrastructure investments and entrepreneurial dynamism in the U.S," Journal of Business Venturing, Elsevier, vol. 34(5), pages 1-1.
- Taylor, Mark P, 1999. "Survival of the Fittest? An Analysis of Self-Employment Duration in Britain," Economic Journal, Royal Economic Society, vol. 109(454), pages 140-155, March.
- Albaladejo, Isabel P. & González-Martínez, María Isabel & Martínez-García, María Pilar, 2016. "Nonconstant reputation effect in a dynamic tourism demand model for Spain," Tourism Management, Elsevier, vol. 53(C), pages 132-139.
- Tomi Ovaska & Russell S. Sobel, 2005. "Entrepreneurship in Post-Socialist Economies," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 21(Fall 2005), pages 8-28.
- Mina Baliamoune-Lutz, 2015. "Taxes And Entrepreneurship In Oecd Countries," Contemporary Economic Policy, Western Economic Association International, vol. 33(2), pages 369-380, April.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1991. "Optimal linear income taxation in models with occupational choice," CORE Discussion Papers RP 958, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Nickell, Stephen J, 1981. "Biases in Dynamic Models with Fixed Effects," Econometrica, Econometric Society, vol. 49(6), pages 1417-1426, November.
- Fritsch, Michael & Changoluisa, Javier, 2017.
"New business formation and the productivity of manufacturing incumbents: Effects and mechanisms,"
Journal of Business Venturing, Elsevier, vol. 32(3), pages 237-259.
- Michael Fritsch & Javier Changoluisa, 2014. "New Business Formation and the Productivity of Manufacturing Incumbents: Effects and Mechanisms," Jena Economic Research Papers 2014-025, Friedrich-Schiller-University Jena.
- Robert E. Lucas Jr., 1978. "On the Size Distribution of Business Firms," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 508-523, Autumn.
- Robert W. Fairlie & Bruce D. Meyer, 2000. "Trends in Self-Employment among White and Black Men during the Twentieth Century," Journal of Human Resources, University of Wisconsin Press, vol. 35(4), pages 643-669.
- Schuetze, Herb J., 2000.
"Taxes, economic conditions and recent trends in male self-employment: a Canada-US comparison,"
Labour Economics, Elsevier, vol. 7(5), pages 507-544, September.
- Herb J. Schuetze, "undated". "Taxes, Economic Conditions And Recent Trends in Male Self-Employment: A Canada-U.S. Comparison," Canadian International Labour Network Working Papers 11, McMaster University.
- Gonzalez-Diaz, Manuel & Solis-Rodriguez, Vanesa, 2012. "Why do entrepreneurs use franchising as a financial tool? An agency explanation," Journal of Business Venturing, Elsevier, vol. 27(3), pages 325-341.
- Bruce, Donald, 2002. "Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed," National Tax Journal, National Tax Association, vol. 55(N. 1), pages 5-24, March.
- Philippe Aghion & Thibault Fally & Stefano Scarpetta, 2007.
"Credit constraints as a barrier to the entry and post-entry growth of firms,"
Economic Policy,
CEPR;CES;MSH, vol. 22, pages 731-779, October.
- Scarpetta, Stefano & Fally, Thibault & Aghion, Philippe, 2007. "Credit Constraints as a Barrier to the Entry and Post-Entry Growth of Firms," Scholarly Articles 4554208, Harvard University Department of Economics.
- Philippe Aghion & Thibault Fally & Stefano Scarpetta, 2007. "Credit constraints as a barrier to the entry and post-entry growth of firms," Post-Print hal-00813557, HAL.
- Aghion, Philippe & Fally, Thibault & Scarpetta, Stefano, 2007. "Credit Constraints as a Barrier to the Entry and Post-Entry Growth of Firms," IZA Discussion Papers 3237, Institute of Labor Economics (IZA).
- Arulampalam. Wiji & Papini, Andrea, 2018. "Tax Progressivity and Self-Employment Dynamics," The Warwick Economics Research Paper Series (TWERPS) 1169, University of Warwick, Department of Economics.
- R. Glenn Hubbard & William M. Gentry, 2000. "Tax Policy and Entrepreneurial Entry," American Economic Review, American Economic Association, vol. 90(2), pages 283-287, May.
- Manuel Arellano & Stephen Bond, 1991.
"Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations,"
Review of Economic Studies, Oxford University Press, vol. 58(2), pages 277-297.
- Tom Doan, "undated". "RATS program to replicate Arellano-Bond 1991 dynamic panel," Statistical Software Components RTZ00169, Boston College Department of Economics.
- Richard Goode, 1949. "The Income Tax and the Supply of Labor," Journal of Political Economy, University of Chicago Press, vol. 57, pages 428-428.
- Nziramasanga, Mudziviri & Lee, Minsoo, 2001. "Duration of Self-Employment in Developing Countries: Evidence from Small Enterprises in Zimbabwe," Small Business Economics, Springer, vol. 17(4), pages 239-253, December.
- Windmeijer, Frank, 2005. "A finite sample correction for the variance of linear efficient two-step GMM estimators," Journal of Econometrics, Elsevier, vol. 126(1), pages 25-51, May.
More about this item
Keywords
entrepreneurial dynamics; tax progressivity; transition ratio; panel data;JEL classification:
- Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics
- Q0 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General
- Q2 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation
- Q3 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation
- Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics
- Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
- O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:12:y:2020:i:9:p:3584-:d:351601. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (XML Conversion Team). General contact details of provider: https://www.mdpi.com/ .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.