Taxes and Entrepreneurship Research: Future Agenda for PhD Scholars - Phdassistance
                     Taxes and Entrepreneurship 
Research: Future Agenda 
for PhD Scholars
An Academic presentation by
Dr. Nancy Agnes, Head, Technical Operations, 
Phdassistance  Group: www.phdassistance.com
Email: [email protected]
TODAY'S 
DOISutCliUn SSION
e Introduction
Taxation Policies and Entrepreneurial 
 Opportunities
Common Challenges with Taxation and  
Small Entrepreneurship
Future Directions
INTRODUCTION
The possible impacts from tax policies on any  
entrepreneurial initiatives have drawn much  
attention from policy makers as well as
ver,
e de
li  Researchers for some time now.
W
hat 
We
W
omi
se
Pr Innovation, as well as entrepreneurship are
vital components of the macro-economy and
small businesses do contribute in a substantial  
manner towards employment and growth of the  
economy.
Contd...
Acknowledging these aspects, policy makers  
at every level of government are said to have  
an extended history of trying to motivate small  
business initiatives on the basis of several tax  
related policies.
The level to which such policies could prove to  
be impactful would depend on the degree to  
which entrepreneurs would actually respond to  
taxes.
Contd....
Through this review, an attempt is made  
to Review extant Literature within this  
domain and outline the agenda for PhD  
scholars for undertaking research in  
future.
 PhD Assistance experts have  
experience in handling dissertation and  
assignment in business and  
management research with assured 2:1  
distinction. T alk to Experts Now
TAXATION POLICIES 
ENTREAPNRDENEURIAL 
OPPORTUNITIES
Figure 1: Median Tax Spread vd. Income
Income deci le
Superf icial ly, there is no as to tax pol ic ies  has
propensi ty clarity for the  act
 deterrent to suimccperosvse in entrepreneuernstrheipr ,enoer umrsa, ke no aimsapact
whatsoeveor.pportuni t ies  to
Convent ional types of pract ica l income related taxat ions produce
incent ives are possibly of fset t ing.  Progressive rates
that  taxes the returns for within  achieving success
elonwtreerpreneurship. in
Contd..
..
However , at the same t ime, i t a lso acts as
an  insurance against losses.
In addi t ion, the convent ional structure of  
income  tax of fers greater opportuni t ies for
avoiding tax and evasion for who
are sel f -i enmdipvildouyealds or many others
whose  incomes are not reported bya
third- party.
Thus, possibly augment ing returns f 
rom  entrepreneurship . Instead, intr icacies
wthiethicnode of tax tend produce substantial
to  costs in terms of compl iance
administrat ion, ha and  high scope to
waghgicrahvated with consistsent chabneges in the code
of tax. Contd..
..
The bottom- l ine here is that though i t would be  
tempting to assume that incentives l ike lowering  
of taxation rates could make a posit ive impact on
small entrepreneurial  ini t iat ives, there is no  
conclusive Solution from the Theoretical and  
empirical l i teratures.
Ph D Assistance has vast experience in  
developing dissertat ion research topics for  
student’ s pursuing the UK dissertat ion in
business management. Order Now
COMMON CHALLENGES
TWAIXTAHTION AND
SMALL ENTREPRENEURSHIP
 PhD Scholars have been challenged with diverse  
problems in terms of data as well as estimation as per  
evidence presented through literature.
Therefore, it becomes imperative to succinctly  
deliberate such issues, prior to proceeding ahead.
Contd....
With regards to data, as i t has been
referred to above, i t is f requently very  
chal lenging to acquire data that is  
useful for both taxations related policies  
as well as entrepreneurship.
Ph D scholars often have to tackle
question  keeping in the  mind a
defini t ion of entreprenesupreschiifpic or
 business smal l  act iv i ty in mind,
proxies thaht oawrevaevra, i lable would warrant
the need for certain compromises
in  almost all studies. Contd..
..
Though the data that is presently avai lable is much better than what  existed 
earl ier, the fact of the matter is that all measures of small business  activity 
are in some or the other sense, proxies for what a Ph D scholar  would actually 
have in mind.
This could prove to be very cri t ical for Ph D scholars in terms of conducting  
an empirical analysis, part icularly i f one is worried about bias f rom proxies  
to arise or more conventional types of measurement related errors.
Ph DAssistance assists you in developing unique and unexplored research  
topics on b usiness and manag ement for your UK dissertat ion.
FUTURE 
DIRECTIONS
On the whole, L atest Literature on Entrepreneurship and taxation hints at a negative  
association between tax rates and measures related to entrepreneurship with the most 
 consistent outcomes from modifications in rates of corporate taxes.
Evidence derived most recently from international literature also directs at a negative  
association between complexity and progressivity and an array of entrepreneurship  
measures.
A very critical warning to such generalizations could be observed through the United  
States based panel data studies on rates of federal taxes.
Contd....
Studies on the basis of survey related information tend to provide  
continuous posit ive association amongst entrepreneurship and taxation,  
whereas analysis on the basis of data pertaining to tax returns would  
suggest a negative impact that is more consistent with international  l i 
terature.
This would also be f requently utilizing administrative data .
Considering that all available measures related to entrepreneurial   
ini t iat ives are innately imperfect, i t provides t remendous scope for Ph D  
scholars in future to investigate i t .
Contd....
Therefore,  Ph D Research Scholars in future need to careful ly take into  
account diverse options with a view to analyse the strength of primary  f 
indings and sensit iv i ty to al ternative assumptions.
In a world is perfect , administrat ive data, along with matched
that  survey enable amongstseemingly divergent  
would reconci l iat ion  smal l income studies and studies
soeultfc-o mes f rom entrepreneuria l on
employment.
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