Fiscal competition and economic freedom


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Pierre Garello

Articles by this author (2)

The Effect of Tax progressivity on the quality of entrepreneurship

by Mina Baliamoune-Lutz, Pierre Garello    17 January 2015    0

WP 2015-01. Executive Summary Does progressive taxation on corporate income discourage entrepreneurship? At first glance, the answer seems in the positive, since as tax pressure on business increases, business activities become less profitable and, therefore, less attractive. On the other (...)

Tax Structure and Entrepreneurship

by Mina Baliamoune-Lutz, Pierre Garello    1 December 2011    0

WP 2011-01. Executive Summary The paper was subsequently published in 2013 in Small Business Economics. Numerous, and often conflicting, principles guide the design of a tax structure. One of those principles is that taxation should promote growth, or at least should hamper it as little as (...)