"Success Taxes," Entrepreneurial Entry, and Innovation
收藏NBER2004-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w10551
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Interest in the role of entrepreneurial entry in innovation raises the question of the extent to which tax policy encourages or discourages entry. We find that, while the level of the marginal tax rate has a negative effect in entrepreneurial entry, the progressivity of the tax also discourages
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美国国家经济研究局创建时间：
2004-06-01
