دانلود رایگان مقاله انگلیسی مالیات ها، هزینه شرکت های نوپا و کارآفرینی مبتکرانه - اشپرینگر 2018

Abstract

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.

 Discussion and conclusions

 Summary and interpretation of main results

Our results support the conclusion that start-up costs and tax rates can have strong relationships with innovative entrepreneurship. Our cross-country analysis shows that start-up costs have a significant positive relationship with the entrepreneurs’ propensity to innovate. At first sight, this seems against the findings of prior studies, which found a negative relationship between start-up regulations and entrepreneurial entry (De Soto 1989; Djankov et al. 2002; Klapper et al. 2006). We interpret our finding as evidence for the need to distinguish between different types of entrepreneurship when investigating the effects of deregulation on entrepreneurship. While reducing start-up costs may lower the barriers to entry and increase the quantity of entrepreneurship, it may not necessarily have a positive effect on the quality of entrepreneurship. In fact, as our results show, countries with high levels of start-up costs seem to have a higher share of innovative entrepreneurship.