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Taxes, the tax admi...
Taxes, the tax administrative burden and the entrepreneurial life cycle
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- Braunerhjelm, Pontus (författare)
- KTH,Blekinge Tekniska Högskola,Institutionen för industriell ekonomi,Hållbarhet, Industriell dynamik & entreprenörskap,Blekinge Institute of Technology, Karlskrona, Sweden,Swedish Entrepreneurship Forum
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- Eklund, Johan, Professor, 1977- (författare)
- Jönköping University,Blekinge Tekniska Högskola,Institutionen för industriell ekonomi,IHH, Centre for Family Entrepreneurship and Ownership (CeFEO),IHH, Nationalekonomi, Finansiering och Statistik,Blekinge Institute of Technology, Karlskrona, Sweden
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- Thulin, Per, 1963- (författare)
- KTH,Redovisning, Finansiering & Förändring,Swedish Entrepreneurship Forum,KTH Royal Institute of Technology, Stockholm, Sweden,KTH, SWE
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(creator_code:org_t)
- 2019-05-26
- 2021
- Engelska.
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Ingår i: Small Business Economics. - : Springer New York LLC. - 0921-898X .- 1573-0913. ; 56:2, s. 681-694
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Abstract
Ämnesord
Stäng
- We present a modified version of the entrepreneurial choice model, where it is shown that the expected utility of becoming an entrepreneur is decreasing in both the levels of taxes and the tax administrative burden. We extend previous empirical findings by examining how these variables influence entrepreneurs at different stages in the entrepreneurial life cycle. Our findings imply that the effect of the tax administrative burden varies over the entrepreneurial life cycle from strongly negative to insignificant. The most pronounced negative effects appear in the early stages of entrepreneurship. We conclude that a 10% reduction in the tax administrative burden increases the propensity for new business establishments by 4%. Our findings support the idea that tax simplification is one way to encourage entrepreneurship, without any reduction in tax revenues. © 2019, The Author(s).
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Nyckelord
- Entrepreneurship
- Life cycle
- Tax administrative burden
- Tax complexity
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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