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Entrepreneurial innovations and taxation

Authors
  • Haufler, Andreas
  • Norbäck, Pehr-Johan
  • Persson, Lars1, 2, 3, 4
  • 1 University of Munich
  • 2 CESifo
  • 3 Research Institute of Industrial Economics
  • 4 CEPR
Type
Published Article
Journal
Journal of Public Economics
Publisher
Elsevier BV
Publication Date
Jan 01, 2014
Accepted Date
Mar 04, 2014
Volume
113
Pages
13–31
Identifiers
DOI: 10.1016/j.jpubeco.2014.03.002
Source
Elsevier
Keywords
License
Unknown

Abstract

•European tax and subsidy systems favor entrepreneurial market entry over business sale.•We model entrepreneurial risk‐quality choices and market entry versus sale decision.•Incomplete loss offset causes inefficient risk decisions of entrepreneurs under entry.•We evaluate the welfare effects of tax policies towards entrepreneurship.

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