Tax Policy to Stimulate Innovation and Entrepreneurship-Reference-Cited by-同舟云学术

Tax Policy to Stimulate Innovation and Entrepreneurship

Published:2023-11-17 Issue: Volume: Page:145-165
ISSN:1572-1922
Container-title:International Studies in Entrepreneurship
language:
Short-container-title:

Author:

Braunerhjelm Pontus^ORCID,Henrekson Magnus^ORCID

Abstract

AbstractTaxation, undeniably one of the most influential tools at a policymaker’s disposal, plays a pivotal role in stimulating innovation and entrepreneurship. As such, we dedicate here a separate chapter to tax policy and the effects it can have. The tax structure influences not only the overall volume of innovative entrepreneurship, but also the channels through which it wields its impact. Tax rules and tax rates determine the extent to which net return differs from gross return for potential entrepreneurs and other actors in the collaborative innovation ecosystem.

Publisher

Springer International Publishing

Link

https://link.springer.com/content/pdf/10.1007/978-3-031-42756-5_5

Reference43 articles.

1. Agell, Jonas, Peter Englund, and Jan Södersten. 1995. Svensk skattepolitik i teori och praktik. In SOU 1995:104, Skattereformen 1990–1991 – En utvärdering. Stockholm: Fritzes.

2. Agnblad, Jonas, Erik Berglöf, Peter Högfeldt, and Helena Svancar. 2001. Ownership and Control in Sweden: Strong Owners, Weak Minorities, and Social Control. In The Control of Corporate Europe, ed. Fabrizio Barca and Marco Becht, 228–258. Oxford: Oxford University Press.

3. Becker, Gary S., and Kevin M. Murphy. 1992. “The Division of Labor, Coordination Costs, and Knowledge.” Quarterly Journal of Economics 107(4): 1137–1160.

4. Berglann, Helge, Moen, Espen, Roed, Knut, and Skogstrom, Jens Fredrik. 2009. “Entrepreneurship: Origins and Returns.” IZA Discussion Paper No. 4250. Bonn: Institute for the Study of Labor.

5. Daunfeldt, Sven-Olov, Patrik Gustavsson Tingvall, and Daniel Halvarsson. 2014. “Företagsstöd till innovativa små och medelstora företag – en kontrafaktisk effektutvärdering.” PM No. 2014:16. Östersund: Swedish Agency for Growth Policy Analysis.