Tax Progressivity and Entrepreneurial Dynamics

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F20%3A63524856" target="_blank" >RIV/70883521:28120/20:63524856 - isvavai.cz</a>
Result on the web
<a href="https://www.mdpi.com/2071-1050/12/9/3584" target="_blank" >https://www.mdpi.com/2071-1050/12/9/3584</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.3390/su12093584" target="_blank" >10.3390/su12093584</a>

Result language
angličtina
Original language name
Tax Progressivity and Entrepreneurial Dynamics
Original language description
This study examines how tax progressivity affects entrepreneurial dynamics in 18 countries. The results show that increased downside progressivity has a positive influence on the transition rate from nascent entrepreneurship to established business ownership. In addition, only downside progressivity calculated using marginal tax rates is related to the transition ratio, implying that it is marginal tax rates, and not average tax rates, that are used in the entrepreneurial decision-making process. This paper contributes to our understanding of entrepreneurial dynamics and the effect of tax progressivity on the transition from nascent entrepreneurship to established business ownership.
Czech name
—
Czech description
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Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50206 - Finance

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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