Entrepreneurship and personal income tax: evidence from Canadian provinces

This paper employs the dynamic panel estimation method to investigate the effects of the top personal income tax rate on entrepreneurship as proxied by the employer business entry rate using data from Canadian provinces over the period 1984–2015. The empirical findings of this paper show that the to...

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Veröffentlicht in:	Small business economics 2021-04, Vol.56 (4), p.1765-1781
1. Verfasser:	Ferede, Ergete
Format:	Artikel
Sprache:	eng
Schlagworte:	Business Business and Management Economic models Entrepreneurship Income taxes Industrial Organization Management Microeconomics Personal income Tax rates Taxation
Online-Zugang:	Volltext
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