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Entrepreneurship disparities within Switzerland -- Do tax and language differences play a role?

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  • Heiko Bergmann

Abstract

Due to its unique political institutions and good economic track record, Switzerland used to be called a special case. This paper investigates the start-up propensities in this country based on the individual data of the adult population survey of the Global Entrepreneurship Monitor. The focus is on the factors that are distinctive for Switzerland: language differences and differences in taxes on corporate profit and personal income. There are substantial entrepreneurship disparities among the language areas of Switzerland. Still, I do not find evidence for a cultural influence. The different start-up propensities in the three language areas can be explained by structural characteristics of the regional economy. The same applies to differences in income and profit taxes. If other regional factors are taken into account, I do not find evidence for a direct influence of taxes on the entrepreneurial propensity of the inhabitants of Swiss regions. There is however some evidence for indirect effects. This paper adds to our understanding of the effects of culture and tax differences on entrepreneurship.

Suggested Citation

  • Heiko Bergmann, 2011. "Entrepreneurship disparities within Switzerland -- Do tax and language differences play a role?," Entrepreneurship & Regional Development, Taylor & Francis Journals, vol. 23(7-8), pages 523-548, September.
    • Handle: RePEc:taf:entreg:v:23:y:2011:i:7-8:p:523-548
    DOI: 10.1080/08985620903508932
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    Cited by:

    1. Zhai Qinghua & Su Jing & Ye Minghai & Xu Yuwen, 2019. "How Do Institutions Relate to Entrepreneurship: an Integrative Model," Entrepreneurship Research Journal, De Gruyter, vol. 9(2), pages 1-16, April.
    2. Leanne Johnstone & Mariana Pio Monteiro & Inês Ferreira & Johanna Westerlund & Roosa Aalto & Jenni Marttinen, 2018. "Language ability and entrepreneurship education: Necessary skills for Europe’s start-ups?," Journal of International Entrepreneurship, Springer, vol. 16(3), pages 369-397, September.
    3. Hao, Yunping & Zhang, Bing, 2024. "The impact of digital financial usage on resident’s income inequality in China: An empirical analysis based on CHFS data," Journal of Asian Economics, Elsevier, vol. 91(C).
    4. Franz Kronthaler & Katharina Becker & Kerstin Wagner, 2012. "Combination of regional characteristics for start-up activity in Switzerland," ERSA conference papers ersa12p90, European Regional Science Association.
    5. Giuseppe Bertola & John Driffill & Harold James & Hans-Werner Sinn & Jan-Egbert Sturm & Ákos Valentinyi, 2014. "Chapter 2: Switzerland: Relic of the Past, Model for the Future?," EEAG Report on the European Economy, CESifo, vol. 0, pages 55-73, February.
    6. Jing Su & Qinghua Zhai & Tomas Karlsson, 2017. "Beyond Red Tape and Fools: Institutional Theory in Entrepreneurship Research, 1992–2014," Entrepreneurship Theory and Practice, , vol. 41(4), pages 505-531, July.

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