How should taxes be designed to encourage entrepreneurship
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DOI: 10.1016/j.jpubeco.2018.08.003
Abstract: This paper examines how tax policy should be designed to best encourage entrepreneurial activity in start-up firms. We begin by describing several presumed market failures affecting entrepreneurial firms that would lead to an under-provision of… read more here.
Keywords: tax; policy; designed encourage; encourage entrepreneurship ... See more keywords