Corporate taxes and high-quality entrepreneurship

We examine the impact of corporate taxation on entrepreneurship, using a quasi-natural experiment, which substantially reduced the corporate tax rate for start-ups located in inland municipalities in Portugal. Using a difference-in-differences approach and IV regression, we find that the tax reform...

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Bibliographic Details
Main Author: Venâncio, Ana (author)
Other Authors: Barros, Victor (author), Raposo, Clara (author)
Format: article
Language:eng
Published: 2022
Subjects:
Tax Reform
Corporate Taxes
Firm Entry
Job Creation
High-Quality Entrepreneurship
Online Access:http://hdl.handle.net/10400.5/24355
Country:Portugal
Oai:oai:www.repository.utl.pt:10400.5/24355

Internet

http://hdl.handle.net/10400.5/24355

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