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Tax Progressivity and Entrepreneurial Dynamics

1
Faculty of Management and Economics, Tomas Bata University in Zlin, Nám. T. G. Masaryka 5555, 760 01 Zlín, Czech Republic
2
Argyros School of Business and Economics, Chapman University One University Drive, Orange, CA 92866, USA
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Author to whom correspondence should be addressed.
Sustainability 2020, 12(9), 3584; https://doi.org/10.3390/su12093584
Received: 9 March 2020 / Revised: 17 April 2020 / Accepted: 22 April 2020 / Published: 28 April 2020
This study examines how tax progressivity affects entrepreneurial dynamics in 18 countries. The results show that increased downside progressivity has a positive influence on the transition rate from nascent entrepreneurship to established business ownership. In addition, only downside progressivity calculated using marginal tax rates is related to the transition ratio, implying that it is marginal tax rates, and not average tax rates, that are used in the entrepreneurial decision-making process. This paper contributes to our understanding of entrepreneurial dynamics and the effect of tax progressivity on the transition from nascent entrepreneurship to established business ownership. View Full-Text
Keywords: entrepreneurial dynamics; tax progressivity; transition ratio; panel data entrepreneurial dynamics; tax progressivity; transition ratio; panel data
MDPI and ACS Style

Nadirov, O.; Dehning, B. Tax Progressivity and Entrepreneurial Dynamics. Sustainability 2020, 12, 3584.

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