Taxes, start-up costs, and innovative entrepreneurship

被引：51

作者：

Darnihamedani, Pourya ^{[1
]}

Block, Joern Hendrich ^{[2
,3
]}

Hessels, Jolanda ^{[2
]}

Simonyan, Aram ^{[4
]}

机构：

[1] Tilburg Univ, Tilburg Sch Econ & Management, Tilburg, Netherlands

[2] Erasmus Univ, Erasmus Sch Econ, Rotterdam, Netherlands

[3] Univ Trier, Trier, Germany

[4] Natl Acad Sci Republ Armenia, Int Sci Educ Ctr, Yerevan, Armenia

来源：

SMALL BUSINESS ECONOMICS | 2018年 / 51卷 / 02期

关键词：

Innovative entrepreneurship; Corporate taxes; Personal income taxes; Start-up costs; GEM; SAMPLE SELECTION; ENTRY REGULATION; SELF-EMPLOYMENT; POLICY; REGULATIONS; INVESTMENT; VENTURES; NASCENT; GROWTH; FIRMS;

D O I：

10.1007/s11187-018-0005-9

中图分类号：

F [经济];

学科分类号：

02 ;

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

页码：355 / 369

页数：15

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