G2TT
来源类型Discussion paper
规范类型论文
来源IDDP9157
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
URLhttps://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.
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