Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)," Discussion Paper 2009-61, Tilburg University, Center for Economic Research.
References listed on IDEAS
- Devereux, Michael P & Griffith, Rachel, 2003.
"Evaluating Tax Policy for Location Decisions,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
- Devereux, Michael P. & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
- Kleibergen, Frank & Paap, Richard, 2006.
"Generalized reduced rank tests using the singular value decomposition,"
Journal of Econometrics, Elsevier, vol. 133(1), pages 97-126, July.
- Frank Kleibergen & Richard Paap, 2003. "Generalized Reduced Rank Tests using the Singular Value Decomposition," Tinbergen Institute Discussion Papers 03-003/4, Tinbergen Institute.
- Richard Paap & Frank Kleibergen, 2004. "Generalized Reduced Rank Tests using the Singular Value Decomposition," Econometric Society 2004 Australasian Meetings 195, Econometric Society.
- Kleibergen, F.R. & Paap, R., 2003. "Generalized Reduced Rank Tests using the Singular Value Decomposition," Econometric Institute Research Papers EI 2003-01, Erasmus University Rotterdam, Erasmus School of Economics (ESE), Econometric Institute.
- Thomas A. Garrett & Howard J. Wall, 2006.
"Creating a Policy Environment for Entrepreneurs,"
Cato Journal, Cato Journal, Cato Institute, vol. 26(3), pages 525-552, Fall.
- Thomas A. Garrett & Howard J. Wall, 2006. "Creating a policy environment for entrepreneurs," Working Papers 2005-064, Federal Reserve Bank of St. Louis.
- Antonio Ciccone & Elias Papaioannou, 2007.
"Red Tape and Delayed Entry,"
Journal of the European Economic Association, MIT Press, vol. 5(2-3), pages 444-458, 04-05.
- Ciccone, Antonio & Papaioannou, Elias, 2006. "Red Tape and Delayed Entry," CEPR Discussion Papers 5996, C.E.P.R. Discussion Papers.
- Antonio Ciccone & Elias Papaioannou, 2006. "Red tape and delayed entry," Economics Working Papers 985, Department of Economics and Business, Universitat Pompeu Fabra.
- Papaioannou, Elias & Ciccone, Antonio, 2007. "Red tape and delayed entry," Working Paper Series 758, European Central Bank.
- Romer, Paul, 1994.
"New goods, old theory, and the welfare costs of trade restrictions,"
Journal of Development Economics, Elsevier, vol. 43(1), pages 5-38, February.
- Paul M. Romer, 1993. "New Goods, Old Theory, and the Welfare Costs of Trade Restrictions," NBER Working Papers 4452, National Bureau of Economic Research, Inc.
- Alberto Alesina & Silvia Ardagna & Giuseppe Nicoletti & Fabio Schiantarelli, 2005.
"Regulation And Investment,"
Journal of the European Economic Association, MIT Press, vol. 3(4), pages 791-825, June.
- Alberto Alesina & Silvia Ardagna & Giuseppe Nicoletti & Fabio Schiantarelli, 2002. "Regulation and Investment," Boston College Working Papers in Economics 549, Boston College Department of Economics.
- Nicoletti, Giuseppe & Ardagna, Silvia & Alesina, Alberto & Schiantarelli, Fabio, 2005. "Regulation and Investment," Scholarly Articles 2579825, Harvard University Department of Economics.
- Alesina, Alberto F & Ardagna, Silvia & Nicoletti, Giorgio & Schiantarelli, Fabio, 2003. "Regulation and Investment," CEPR Discussion Papers 3851, C.E.P.R. Discussion Papers.
- Alberto Alesina & Silvia Ardagna & Giuseppe Nicoletti & Fabio Schiantarelli, 2003. "Regulation and Investment," NBER Working Papers 9560, National Bureau of Economic Research, Inc.
- Alberto Alesina & Silvia Ardagna & Giuseppe Nicoletti & Fabio Schiantarelli, 2003. "Regulation and Investment," OECD Economics Department Working Papers 352, OECD Publishing.
- Mackie-Mason, Jeffrey K & Gordon, Roger H, 1997.
"How Much Do Taxes Discourage Incorporation?,"
Journal of Finance, American Finance Association, vol. 52(2), pages 477-505, June.
- Jeffrey K. MacKie-Mason & Roger H. Gordon, 1991. "How Much Do Taxes Discourage Incorporation," NBER Working Papers 3781, National Bureau of Economic Research, Inc.
- Jeffrey K. MacKie-Mason & Roger H. Gordon, 1994. "How Much Do Taxes Discourage Incorporation?," Public Economics 9401002, University Library of Munich, Germany.
- Marianne Bertrand & Francis Kramarz, 2002.
"Does Entry Regulation Hinder Job Creation? Evidence from the French Retail Industry,"
The Quarterly Journal of Economics, Oxford University Press, vol. 117(4), pages 1369-1413.
- Marianne Bertrand & Francis Kramarz, 2001. "Does Entry Regulation Hinder Job Creation ? Evidence from the French Retail Industry," Working Papers 2001-12, Center for Research in Economics and Statistics.
- Bertrand, Marianne & Kramarz, Francis, 2002. "Does Entry Regulation Hinder Job Creation? Evidence from the French Retail Industry," IZA Discussion Papers 415, Institute of Labor Economics (IZA).
- Marianne Bertrand & Francis Kramarz, 2001. "Does Entry Regulation Hinder Job Creation? Evidence from the French Retail Industry," NBER Working Papers 8211, National Bureau of Economic Research, Inc.
- Bertrand, Marianne & Kramarz, Francis, 2001. "Does Entry Regulation Hinder Job Creation? Evidence from the French Retail Industry," CEPR Discussion Papers 3039, C.E.P.R. Discussion Papers.
- Christopher F Baum & Mark E. Schaffer & Steven Stillman, 2007.
"Enhanced routines for instrumental variables/GMM estimation and testing,"
CERT Discussion Papers
0706, Centre for Economic Reform and Transformation, Heriot Watt University.
- Christopher F Baum & Mark E. Schaffer & Steven Stillman, 2007. "Enhanced routines for instrumental variables/GMM estimation and testing," Boston College Working Papers in Economics 667, Boston College Department of Economics, revised 05 Sep 2007.
- Appelbaum, Elie & Katz, Eliakim, 1996.
"Corporate taxation, incumbency advantage and entry,"
European Economic Review, Elsevier, vol. 40(9), pages 1817-1828, December.
- Elie Appelbaum & Eliakim Katz, 1996. "Corporate taxation, incumbency advantage and entry," Working Papers 1996_12, York University, Department of Economics.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2008.
"Incorporation and Taxation: Theory and Firm-level Evidence,"
University of St. Gallen Department of Economics working paper series 2008
2008-20, Department of Economics, University of St. Gallen.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," Working Papers 0908, Oxford University Centre for Business Taxation.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo.
- Luís M B Cabral & José Mata, 2003.
"On the Evolution of the Firm Size Distribution: Facts and Theory,"
American Economic Review, American Economic Association, vol. 93(4), pages 1075-1090, September.
- Cabral, Luís M B & Mata, José, 2001. "On the Evolution of the Firm Size Distribution: Facts and Theory," CEPR Discussion Papers 3045, C.E.P.R. Discussion Papers.
- Yannis Georgellis & Howard J. Wall, 2006.
"Entrepreneurship and the policy environment,"
Review, Federal Reserve Bank of St. Louis, vol. 88(Mar), pages 95-112.
- Yannis Georgellis & Howard J. Wall, 2004. "Entrepreneurship and the policy environment," Working Papers 2002-019, Federal Reserve Bank of St. Louis.
- Christian Keuschnigg, 2008.
"Corporate Taxation and the Welfare State,"
Working Papers
0813, Oxford University Centre for Business Taxation.
- Christian Keuschnigg, 2009. "Corporate Taxation and the Welfare State," CESifo Working Paper Series 2557, CESifo.
- Christian Keuschnigg, 2008. "Corporate Taxation and the Welfare State," University of St. Gallen Department of Economics working paper series 2008 2008-18, Department of Economics, University of St. Gallen.
- Rachel Griffith & Rupert Harrison & Gareth Macartney, 2007.
"Product Market Reforms, Labour Market Institutions and Unemployment,"
Economic Journal, Royal Economic Society, vol. 117(519), pages 142-166, March.
- Griffith, Rachel & Harrison, Rupert & Macartney, Gareth, 2006. "Product Market Reforms, Labour Market Institutions and Unemployment," CEPR Discussion Papers 5599, C.E.P.R. Discussion Papers.
- Rachel Griffith & Rupert Harrison & Gareth Macartney, 2006. "Product market reforms, labour market institutions and unemployment," IFS Working Papers W06/06, Institute for Fiscal Studies.
- Marco Pagano & Paolo F. Volpin, 2005.
"The Political Economy of Corporate Governance,"
American Economic Review, American Economic Association, vol. 95(4), pages 1005-1030, September.
- Marco Pagano & Paolo Volpin, 1999. "The Political Economy of Corporate Governance," CSEF Working Papers 29, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 01 Jul 2005.
- Pagano, Marco & Volpin, Paolo, 2001. "The Political Economy of Corporate Governance," CEPR Discussion Papers 2682, C.E.P.R. Discussion Papers.
- Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
- Thiess Buettner & Martin Ruf, 2007.
"Tax incentives and the location of FDI: Evidence from a panel of German multinationals,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 151-164, April.
- Büttner, Thiess & Ruf, Martin, 2004. "Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals," ZEW Discussion Papers 04-76, ZEW - Leibniz Centre for European Economic Research.
- Buettner, Thiess & Ruf, Martin, 2005. "Tax incentives and the location of FDI: evidence from a panel of German multinationals," Discussion Paper Series 1: Economic Studies 2005,17, Deutsche Bundesbank.
- Nicoletti, Giuseppe & Scarpetta, Stefano, 2003.
"Regulation, productivity, and growth : OECD evidence,"
Policy Research Working Paper Series
2944, The World Bank.
- Giuseppe Nicoletti & Stefano Scarpetta, 2003. "Regulation, Productivity and Growth: OECD Evidence," OECD Economics Department Working Papers 347, OECD Publishing.
- Christopher F Baum & Mark E. Schaffer & Steven Stillman, 2007. "Enhanced routines for instrumental variables/generalized method of moments estimation and testing," Stata Journal, StataCorp LP, vol. 7(4), pages 465-506, December.
- Gian Maria Milesi-Ferretti & Roberto Perotti & Massimo Rostagno, 2002.
"Electoral Systems and Public Spending,"
The Quarterly Journal of Economics, Oxford University Press, vol. 117(2), pages 609-657.
- Roberto Perotti & Massimo V. Rostagno & Gian M Milesi-Ferretti, 2001. "Electoral System and Public Spending," IMF Working Papers 2001/022, International Monetary Fund.
- Pfann, Gerard A & van Kranenburg, Hans, 2003.
"Tax Policy, Location Choices, and Market Structure,"
Journal of Law and Economics, University of Chicago Press, vol. 46(1), pages 61-83, April.
- Pfann, Gerard A. & van Kranenburg, Hans, 2002. "Tax Policy, Location Choices, and Market Structure," IZA Discussion Papers 499, Institute of Labor Economics (IZA).
- Mihir Desai & Paul Gompers & Josh Lerner, 2003. "Institutions, Capital Constraints and Entrepreneurial Firm Dynamics: Evidence from Europe," NBER Working Papers 10165, National Bureau of Economic Research, Inc.
- Philippe Aghion & Peter Howitt, 2006. "Joseph Schumpeter Lecture Appropriate Growth Policy: A Unifying Framework," Journal of the European Economic Association, MIT Press, vol. 4(2-3), pages 269-314, 04-05.
- Michael P. Devereux & Rachel Griffith, 1998.
"The Taxation of Discrete Investment Choices,"
Keele Department of Economics Discussion Papers (1995-2001)
98/08, Department of Economics, Keele University.
- Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers W98/16, Institute for Fiscal Studies.
- Devereux, Michael P. & Griffith, Rachel, 1998.
"Taxes and the location of production: evidence from a panel of US multinationals,"
Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June.
- Michael Devereux & Rachel Griffith, 1996. "Taxes and the location of production: evidence from a panel of US multinationals," IFS Working Papers W96/14, Institute for Fiscal Studies.
- Giuseppe Nicoletti & Stefano Scarpetta, 2003.
"Regulation, productivity and growth: OECD evidence,"
Economic Policy,
CEPR;CES;MSH, vol. 18(36), pages 9-72, April.
- Giuseppe Nicoletti & Stefano Scarpetta, 2003. "Regulation, Productivity and Growth: OECD Evidence," OECD Economics Department Working Papers 347, OECD Publishing.
- Nicoletti, Giuseppe & Scarpetta, Stefano, 2003. "Regulation, productivity, and growth : OECD evidence," Policy Research Working Paper Series 2944, The World Bank.
- Besley, Timothy, 1989. "Commodity taxation and imperfect competition : A note on the effects of entry," Journal of Public Economics, Elsevier, vol. 40(3), pages 359-367, December.
- Cragg, John G. & Donald, Stephen G., 1993. "Testing Identifiability and Specification in Instrumental Variable Models," Econometric Theory, Cambridge University Press, vol. 9(2), pages 222-240, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Deng, Taotao & Hu, Yukun & Ma, Mulan, 2019. "Regional policy and tourism: A quasi-natural experiment," Annals of Tourism Research, Elsevier, vol. 74(C), pages 1-16.
- Marco Da Rin & Marina Di Giacomo & Alessandro Sembenelli, 2010.
"Corporate Taxation and the Size of New Firms: Evidence from Europe,"
Journal of the European Economic Association, MIT Press, vol. 8(2-3), pages 606-616, 04-05.
- Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Discussion Paper 2009-72, Tilburg University, Center for Economic Research.
- Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2010. "Corporate taxation and the size of new firms : Evidence from Europe," Other publications TiSEM 220989f9-77d5-4904-9a90-3, Tilburg University, School of Economics and Management.
- Da Rin, M. & Di Giacomo, M. & Sembenelli, A., 2009. "Corporate Taxation and the Size of New Firms : Evidence From Europe," Other publications TiSEM 480b604e-ee66-474c-a455-f, Tilburg University, School of Economics and Management.
Corrections
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:tiu:tiutis:aae0d3e7-9687-4d96-b534-638774334f9e. 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: (Richard Broekman). General contact details of provider: https://www.tilburguniversity.edu/about/schools/economics-and-management/ .
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.