Foundations and Trends in Entrepreneurship, Vol. 12, No. 1
Author(s): Magnus Henrekson and Tino Sanandaji
In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between taxes and business activity — particularly entrepreneurship.
Online article (restrictions may apply)
Reference:
Henrekson, Magnus och Tino Sanandaji (2016), "Owner-Level Taxes and Business Activity". Foundations and Trends in Entrepreneurship 12(1), 1–94.