Taxes, start-up costs, and innovative entrepreneurship

被引：0
作者：
Pourya Darnihamedani
Joern Hendrich Block
Jolanda Hessels
Aram Simonyan
机构：
[1] Tilburg University,Tilburg School of Economics and Management
[2] Erasmus University Rotterdam,Erasmus School of Economics
[3] University of Trier,International Scientific Educational Centre
[4] National Academy of Science of the Republic of Armenia,undefined
来源：
Small Business Economics | 2018年 / 51卷
关键词：
Innovative entrepreneurship; Corporate taxes; Personal income taxes; Start-up costs; GEM; L26; H24; D24;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
Prior research investigates the role of start-up costs and taxes with regard to entrepreneurship. Yet, little distinction is made regarding the type of entrepreneurship, particularly innovative versus non-innovative entrepreneurship. We shall argue that start-up costs and taxes are associated in different ways with innovative versus non-innovative entrepreneurship. Taxes being recurring costs should mainly relate to innovative entrepreneurship, whereas start-up costs being one-off costs should mainly relate to non-innovative entrepreneurship. Analyzing a dataset of 632,116 individuals, including 43,223 entrepreneurs from 53 countries, we can partially confirm our predictions. Corporate taxes show a negative relationship with innovative entrepreneurship, whereas income taxes seem to have no relationship. High start-up costs have a positive relationship with innovative entrepreneurship, although this finding only holds true in cross-sectional investigations. Our paper contributes to the discussion on how governmental regulation and taxes relate to entrepreneurship.
引用
收藏
页码：355 / 369
页数：14
相关论文
共 129 条
  • [1] Acs Z(1987)Innovation, market structure and firm size The Review of Economics and Statistics 69 567-574
  • [2] Audretsch D(2009)Entrepreneurship, innovation, and corruption Journal of Business Venturing 24 465-476
  • [3] Anokhin S(2014)Entrepreneurial innovation: the importance of context Research Policy 43 1097-1108
  • [4] Schulze WS(2014)Tax structure and entrepreneurship Small Business Economics 42 165-190
  • [5] Autio E(1990)Entrepreneurship: productive, unproductive, and destructive Journal of Political Economy 98 893-919
  • [6] Kenney M(2017)Simulating corporate income tax reform proposals with a dynamic CGE model International Journal of Economics and Finance 9 20-35
  • [7] Mustar P(2016)Transition from part-time entrepreneurship to full-time entrepreneurship: the role of financial and non-financial motives International Entrepreneurship and Management Journal 12 259-282
  • [8] Siegel D(2014)Bayesian methods in family business research Journal of Family Business Strategy 5 97-104
  • [9] Wright M(2017)The Schumpeterian entrepreneur: a review of the empirical evidence on the antecedents, behavior, and consequences on innovative entrepreneurship Industry and Innovation 24 61-95
  • [10] Balliamoune-Lutz M(2014)Do entry regulations deter entrepreneurship and job creation? Evidence from recent reforms in Portugal The Economic Journal 124 805-832
12345678910