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Tax progressivity and entrepreneurial dynamics

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dc.title Tax progressivity and entrepreneurial dynamics en
dc.contributor.author Nadirov, Orkhan
dc.contributor.author Dehning, Bruce
dc.relation.ispartof Sustainability
dc.identifier.issn 2071-1050 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2020
utb.relation.volume 12
utb.relation.issue 9
dc.type article
dc.language.iso en
dc.publisher MDPI AG
dc.identifier.doi 10.3390/su12093584
dc.relation.uri https://www.mdpi.com/2071-1050/12/9/3584
dc.subject entrepreneurial dynamics en
dc.subject tax progressivity en
dc.subject transition ratio en
dc.subject panel data en
dc.description.abstract 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. © 2020 by the authors. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1009729
utb.identifier.obdid 43881204
utb.identifier.scopus 2-s2.0-85085617147
utb.identifier.wok 000537476200083
utb.source j-scopus
dc.date.accessioned 2020-06-24T08:32:13Z
dc.date.available 2020-06-24T08:32:13Z
dc.rights Attribution 4.0 International
dc.rights.uri http://creativecommons.org/licenses/by/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Nadirov, Orkhan
utb.fulltext.affiliation Orkhan Nadirov 1*, Bruce Dehning 2 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; bdehning@chapman.edu * Correspondence: nadirov@utb.cz
utb.fulltext.dates Received: 9 March 2020 Accepted: 22 April 2020 Published: 28 April 2020
utb.wos.affiliation [Nadirov, Orkhan] Tomas Bata Univ Zlin, Fac Management & Econ, Nam TG Masaryka 5555, Zlin 76001, Czech Republic; [Dehning, Bruce] Chapman Univ, Argyros Sch Business & Econ, One Univ Dr, Orange, CA 92866 USA
utb.scopus.affiliation Faculty of Management and Economics, Tomas Bata University in Zlin, Nám. T. G. Masaryka 5555, Zlín, 760 01, Czech Republic; Argyros School of Business and Economics, Chapman University One University Drive, Orange, CA 92866, United States
utb.fulltext.faculty Faculty of Management and Economics
utb.identifier.jel -
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Attribution 4.0 International Except where otherwise noted, this item's license is described as Attribution 4.0 International