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Owner-Level Taxes and Business Activity

Listed author(s):
  • Henrekson, Magnus
  • Sanandaji, Tino

In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between taxes and business activity — particularly entrepreneurship.

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File URL: http://dx.doi.org/10.1561/0300000060
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Article provided by now publishers in its journal Foundations and Trends(R) in Entrepreneurship.

Volume (Year): 12 (2016)
Issue (Month): 1 (March)
Pages: 1-94

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Handle: RePEc:now:fntent:0300000060
Contact details of provider: Web page: http://www.nowpublishers.com/

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