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Tax Incentives and Entrepreneurship: Measurement and Data Considerations

In: Measuring Entrepreneurship

Author

Listed:
  • Herbert J Schuetze

    (University of Victoria)

Abstract

Governments and economic actors around the world have instituted a vast array of programs to help foster entrepreneurship. Perhaps the most commonly utilized and complex policy tool available is the income-tax system. The interplay between tax policy and entrepreneurial activity has received a great deal of attention in the economics literature. While this literature has provided a great deal of knowledge regarding the effects of tax policy on entrepreneurship the work is far from complete. A number of the shortcomings in the literature result because of a lack of quality data focused on self-employment outcomes. The purpose of this chapter is to illustrate the current state of knowledge regarding the impacts of taxation on entrepreneurship, to identify areas in which additional research is particularly warranted and the data requirements necessary to fill in these gaps in the literature. JEL classification: H24, H25, J23, H26

Suggested Citation

  • Herbert J Schuetze, 2008. "Tax Incentives and Entrepreneurship: Measurement and Data Considerations," International Studies in Entrepreneurship, in: Emilio Congregado (ed.), Measuring Entrepreneurship, chapter 0, pages 205-225, Springer.
    • Handle: RePEc:spr:inschp:978-0-387-72288-7_10
    DOI: 10.1007/978-0-387-72288-7_10
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    Citations

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    Cited by:

    1. Emilio Congregado & Vicente Esteve & Antonio A. Golpe, 2013. "From complements to substitutes: Structural breaks in the elasticity of substitution between paid-employment and self-employment in the US," Working Papers 1319, Department of Applied Economics II, Universidad de Valencia.
    2. Sebastián Aparicio & Andrés Ramírez Hassan & Diego Fernando Gómez Sánchez, 2013. "Elección de ocupaciones que generen empleo usando modelos de elección discreta: Medellín Área Metropolitana 2009," Estudios Gerenciales, Universidad Icesi, December.
    3. Emilio Congregado & Antonio A. Golpe & Vicente Esteve, 2019. "On the Substitutability between Paid-employment and Self-employment: Evidence from the Period 1969–2014 in the United States," Sustainability, MDPI, vol. 11(2), pages 1-17, January.

    More about this item

    Keywords

    taxations; entrepreneurship; compliance;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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