Volume 25, Issue 33 (2017)
J Tax Res 2017, 25(33): 11-31 |
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Investigating the Effect of Tax Policy on Entrepreneurial Activity: The Case Study of Factor-Driven, Efficiency-Driven and Innovation-Driven Countries
. J Tax Res 2017; 25 (33) :11-31
URL: http://taxjournal.ir/article-1-1108-en.html
URL: http://taxjournal.ir/article-1-1108-en.html
Abstract: (4636 Views)
This paper investigates the effect of tax policy on entrepreneurship in different countries. Therefore, LLC and IPS panel unit root, test for pooled and panel data and Hausman test for Factor-Driven, Efficiency-Driven and Innovation-Driven Countries data have been used in period of 2002-2014. The results shows that tax rate has different effect on entrepreneurial activity in countries with different classification; Such tax rates have negative and significant effect on entrepreneurship in Factor-Driven and Efficiency-Driven countries while this effect is insignificant in Innovation-Driven Countries.
Keywords: Tax Policy, Entrepreneurial Activity, Factor-Driven Countries, Efficiency-Driven Countries, Innovation-Driven Countries, Panel Data
Type of Study: Research |
Subject:
Economic
Received: 2017/09/17 | Accepted: 2017/09/17 | Published: 2017/09/17
Received: 2017/09/17 | Accepted: 2017/09/17 | Published: 2017/09/17
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