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Taxes, the tax adminstrative burden and the entrepreneurial life cycle
KTH, School of Industrial Engineering and Management (ITM), Industrial Economics and Management (Dept.).ORCID iD: 0000-0003-0218-7924
2019 (English)In: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913, p. 1-14Article in journal (Refereed) Published
Abstract [en]

We present a modified version of the entrepreneurial choice model, where it is shown that the expected utility of becoming an entrepreneur is decreasing in both the levels of taxes and the tax administrative burden. We extend previous empirical findings by examining how these variables influence entrepreneurs at different stages in the entrepreneurial life cycle. Our findings imply that the effect of the tax administrative burden varies over the entrepreneurial life cycle from strongly negative to insignificant. The most pronounced negative effects appear in the early stages of entrepreneurship. We conclude that a 10% reduction in the tax administrative burden increases the propensity for new business establishments by 4%. Our findings support the idea that tax simplification is one way to encourage entrepreneurship, without any reduction in tax revenues.

Place, publisher, year, edition, pages
2019. p. 1-14
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:kth:diva-260516OAI: oai:DiVA.org:kth-260516DiVA, id: diva2:1355801
Note

QC 20191015

Available from: 2019-09-30 Created: 2019-09-30 Last updated: 2019-10-15Bibliographically approved

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Thulin, Per

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