The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period
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- Niklas Elert & Dan Johansson & Mikael Stenkula & Niklas Wykman, 2023. "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Journal of Evolutionary Economics, Springer, vol. 33(2), pages 517-540, April.
- Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022. "The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period," Working Paper Series 1429, Research Institute of Industrial Economics.
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More about this item
Keywords
high-impact entrepreneurship; institutional quality; arginal effective tax rates; tax regimes; tax reforms;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
- L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
- N44 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: 1913-
NEP fields
This paper has been announced in the following NEP Reports:- NEP-CFN-2022-05-30 (Corporate Finance)
- NEP-ENT-2022-05-30 (Entrepreneurship)
- NEP-HIS-2022-05-30 (Business, Economic and Financial History)
- NEP-PBE-2022-05-30 (Public Economics)
- NEP-PUB-2022-05-30 (Public Finance)
- NEP-SBM-2022-05-30 (Small Business Management)
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