Cross-country differences in self-employment rates: A panel data study on the relation between entrepreneurship, taxes and institutions within the OECD.
This essay provides an analysis of the relation between entrepreneurship, taxes and institutions. Based on endogenous growth theory, the entrepreneur, as a provider of innovations, is expected to have an essential impact on economic growth. For the modern welfare state this raises the question on how to optimally tax entrepreneurial activity in order to minimize distortion effects, while stimulati