Progressive Taxes and Firm Births

Article, Preprint OPEN
Bacher, Hans Ulrich; Brülhart, Marius;
  • Subject: corporate taxation; entrepreneurship; firm location; risk taking
    • jel: jel:H32 | jel:R3 | jel:H25 | jel:H7

Tax reform proposals in the spirit of the 'flat tax' model typically aim to reduce three parameters: the average tax burden, the progressivity of the tax schedule, and the complexity of the tax code. We explore the implications of changes in these three parameters on en... View more
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