Taxes and entrepreneurship in oecd countries
Document Type
Article
Publication Date
4-1-2015
Abstract
I examine how taxes and tax progressivity affect two different types of entrepreneurship-established business ownership and nascent entrepreneurship-in a large group of Organization for Economic Co-operation and Development countries, using 2000-2009 macro-level Global Entrepreneurship Monitor data. Empirical evidence from Arellano-Bond generalized method of moments estimation suggests that higher tax progressivity exerts a negative influence on nascent enterprises but appears to have no impact on established business ownership. Changes in marginal and average tax rates are found to have no significant influence on either type of entrepreneurship. The most important contribution of the article is the comparison of tax impacts on actual and nascent entrepreneurship rates. (JEL H24, H29, M13, M19)
Publication Title
Contemporary Economic Policy
Volume
33
Issue
2
First Page
369
Last Page
380
Digital Object Identifier (DOI)
10.1111/coep.12079
ISSN
10743529
E-ISSN
14657287
Citation Information
Baliamoune-Lutz. (2015). TAXES AND ENTREPRENEURSHIP IN OECD COUNTRIES. Contemporary Economic Policy, 33(2), 369–380. https://doi.org/10.1111/coep.12079