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Journal:   TAX JOURNAL   spring 2017 , Volume 25 , Number 33 (81) ; Page(s) 11 To 31.
 
Paper: 

Investigating The Effect Of Tax Policy On Entrepreneurial Activity: The Case Study Of Factor-Driven, Efficiency-Driven And Innovation-Driven Countries

 
 
Author(s):  Samadi Ali Hossein*, Mirhashemi Seyed Mohammad
 
* shiraz university, economics department
 
Abstract: 
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.
 
Keyword(s): Tax Policy,Entrepreneurial Activity,Factor-Driven Countries,Efficiency-Driven Countries,Innovation-Driven Countries,Panel Data
 
 
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APA: Copy

SAMADI, A., & mirhashemi, s. (2017). Investigating the Effect of Tax Policy on Entrepreneurial Activity: The Case Study of Factor-Driven, Efficiency-Driven and Innovation-Driven Countries. TAX JOURNAL, 25(33 (81) ), 11-31. https://www.sid.ir/en/journal/ViewPaper.aspx?id=659003



Vancouver: Copy

SAMADI ALI HOSSEIN, mirhashemi seyed mohammad. Investigating the Effect of Tax Policy on Entrepreneurial Activity: The Case Study of Factor-Driven, Efficiency-Driven and Innovation-Driven Countries. TAX JOURNAL. 2017 [cited 2022May29];25(33 (81) ):11-31. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=659003



IEEE: Copy

SAMADI, A., mirhashemi, s., 2017. Investigating the Effect of Tax Policy on Entrepreneurial Activity: The Case Study of Factor-Driven, Efficiency-Driven and Innovation-Driven Countries. TAX JOURNAL, [online] 25(33 (81) ), pp.11-31. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=659003.



 
 
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