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The effect of a progressive income tax system on entrepreneurial activity: Evidence from Ireland
Högskolan i Jönköping, Internationella Handelshögskolan, JIBS Entrepreneurship Centre.
Högskolan i Jönköping, Internationella Handelshögskolan, JIBS Entrepreneurship Centre.
2018 (engelsk)Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
Abstract [en]

This paper portrays the effect of the Irish income tax system on entrepreneurial activity in the country. The purpose of the report was to determine whether tax progressivity has a negative effect on entrepreneurial activity. In addition, the paper aims to determine whether the elevated progressivity of the Irish tax system is hampering the performance of start-up companies. In order to do this, an extensive literature review led to arguing for the over-progressivity of the Irish income tax system, which allowed to develop a hypothesis. This hypothesis was then tested through a quantitative study which aimed to analyse the influence of income tax progressivity on entrepreneurial activity. The study was based on data from fifteen European countries, and the findings displayed a negative relationship between tax progressivity and entrepreneurial activity. Finally, the study addresses the common concern of excessive taxation among Irish entrepreneurs.

sted, utgiver, år, opplag, sider
2018. , s. 43
Emneord [en]
Income tax, Entrepreneurship, Tax progressivity, Entrepreneurial activity, Start-ups, Ireland
HSV kategori
Identifikatorer
URN: urn:nbn:se:hj:diva-41172ISRN: JU-IHH-FÖA-1-20180759OAI: oai:DiVA.org:hj-41172DiVA, id: diva2:1239905
Fag / kurs
JIBS, Business Administration
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Tilgjengelig fra: 2018-08-20 Laget: 2018-08-19 Sist oppdatert: 2018-08-20bibliografisk kontrollert

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