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Owner-Level Taxes and Business Activity examines advances in both theoretical and empirical research that paint a clearer picture of the effects of owner-level taxation on business activity.

The growing recognition of the extent to which institutions determine economic outcomes has been one of the key developments in economic research and policy analysis in the last two decades. At the same time, the entrepreneur has made a comeback, resurrected as one of the prime value creators in society. This comprehensive volume builds on Baumol's 1990 framework to categorize and classify the growing research field that explores the interplay between institutions and entrepreneurship. It also contains the unique feature of examining the ways in which entrepreneurs themselves shape...