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Taxation and Entrepreneurship

In: The Entrepreneurial Society

Author

Listed:
  • Niklas Elert

    (Research Institute of Industrial Economics (IFN))

  • Magnus Henrekson

    (Research Institute of Industrial Economics (IFN))

  • Mark Sanders

    (Utrecht University)

Abstract

In providing incentives and rewards, the tax system matters greatly for innovative entrepreneurial venturing. Because a host of different taxes affect entrepreneurship, we discuss reforms in several areas, including labor, capital, corporate, and private wealth taxation. The most important principles an entrepreneurial tax system should enshrine are neutrality and modesty. Together and in isolation the proposals in this chapter aim to ensure that taxes are generally low and do not steer the flow of labor, capital, and knowledge away from innovative, entrepreneurial ventures. As competencies on taxation lie almost exclusively with member states, the role of the European Union in promoting reforms is restricted to coordination and persuasion.

Suggested Citation

  • Niklas Elert & Magnus Henrekson & Mark Sanders, 2019. "Taxation and Entrepreneurship," International Studies in Entrepreneurship, in: The Entrepreneurial Society, chapter 3, pages 35-51, Springer.
    • Handle: RePEc:spr:inschp:978-3-662-59586-2_3
    DOI: 10.1007/978-3-662-59586-2_3
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    Cited by:

    1. Mercedes Barrachina & Maria del Carmen García Centeno & Carmen Calderón Patier, 2021. "Are Taxes a Critical Factor for Innovative Companies Created by Females?," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 44-56.

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