Effectiveness of tax reform on entrepreneurship

IF 1.5 Q2 ECONOMICS

Journal of Entrepreneurship and Public Policy Pub Date : 2019-12-17 DOI:10.1108/jepp-07-2019-0060

Chigozie Andy Ngwaba, Seyedsoroosh Azizi

引用次数: 0

Abstract

Purpose - The purpose of this paper is to investigate the effects of tax reform on entrepreneurship in South Africa using repeated cross-sectional data from the World Bank. Design/methodology/approach - The paper adopts a difference-in-difference estimation technique as well as contrasting periods before and after the tax reform. This contrast is achieved by examining individuals in the formal and informal sector and measuring the effectiveness of the reform on self-employment. Findings - The results indicate that the tax reform had a positive and significant effect on the probability of becoming self-employed in South Africa and is robust across different econometric specifications. Originality/value - The authors use individual-level data to measure the effectiveness of a tax reform policy on entrepreneurship. Utilizing the South African post-Apartheid tax reform as a natural experiment allows the authors to identify the effects of taxes on the choice of becoming self-employed.

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税收改革对创业的有效性

目的——本文的目的是利用世界银行的重复横断面数据，调查南非税收改革对创业的影响。设计/方法/方法-本文采用了差异估计技术以及税收改革前后的对比时期。这种对比是通过考察正规和非正规部门的个人以及衡量自营职业改革的有效性来实现的。调查结果-结果表明，税收改革对南非成为个体经营者的概率产生了积极而显著的影响，并且在不同的计量经济学规范中都是稳健的。独创性/价值-作者使用个人层面的数据来衡量税收改革政策对创业的有效性。利用南非种族隔离后的税收改革作为一项自然实验，作者可以确定税收对个体经营者选择的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Entrepreneurship and Public Policy ECONOMICS-

CiteScore

3.70

自引率

15.80%

发文量

期刊介绍： Institutions – especially public policies – are a significant determinant of economic outcomes; entrepreneurship and enterprise development are often the channel by which public policies affect economic outcomes, and by which outcomes feed back to the policy process. The Journal of Entrepreneurship & Public Policy (JEPP) was created to encourage and disseminate quality research about these vital relationships. The ultimate aim is to improve the quality of the political discourse about entrepreneurship and development policies. JEPP publishes two issues per year and welcomes: Empirically oriented academic papers and accepts a wide variety of empirical evidence. Generally, the journal considers any analysis based on real-world circumstances and conditions that can change behaviour, legislation, or outcomes, Conceptual or theoretical papers that indicate a direction for future research, or otherwise advance the field of study, A limited number of carefully and accurately executed replication studies, Book reviews. In general, JEPP seeks high-quality articles that say something interesting about the relationships among public policy and entrepreneurship, entrepreneurship and economic development, or all three areas. Scope/Coverage: Entrepreneurship, Public policy, Public policies and behaviour of economic agents, Interjurisdictional differentials and their effects, Law and entrepreneurship, New firms; startups, Microeconomic analyses of economic development, Development planning and policy, Innovation and invention: processes and incentives, Regional economic activity: growth, development, and changes, Regional development policy.