| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP9157 |
| DP9157 Entrepreneurial innovations and taxation | |
| Andreas Haufler; Lars Persson; Pehr-Johan Norbäck | |
| 发表日期 | 2012-09-30 |
| 出版年 | 2012 |
| 语种 | 英语 |
| 摘要 | Stimulating entrepreneurship is high on the policy agenda of many countries. We study the effects of tax policies on entrepreneurs? choice of riskiness (quality) of an innovation project, and on their mode of commercializing the innovation (market entry versus sale). Limited loss offset provisions in the tax system induce entrepreneurs innovating for entry to choose projects with inefficiently little risk, whereas this imperfection does not arise when innovating for sale. Tax systems which systematically favor market entry of entrepreneurs can thus lead to welfare losses due to inefficient quality choices, despite leading to more competition in the product market. |
| 主题 | Industrial Organization |
| 关键词 | Business taxation Innovation Market entry |
| URL | https://cepr.org/publications/dp9157 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/537992 |
| 推荐引用方式 GB/T 7714 | Andreas Haufler,Lars Persson,Pehr-Johan Norbäck. DP9157 Entrepreneurial innovations and taxation. 2012. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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