Journal of Entrepreneurship and Public Policy


Enterprise and Innovation

Table Of Contents: Volume 3 Issue 1

State income tax reciprocity agreements and small businesses

Don Bruce, Jon C. Rork, Gary Wagner

Small businesses play a vital role in job creation and economic growth, and previous studies have noted that higher state tax rates may reduce entrepreneurial activity…

Contingency factors on university spin-off formation: an empirical study in Germany

Arndt Lautenschläger, Heiko Haase, Jan Kratzer

The purpose of this paper is to investigate contingency factors on the emergence of university spin-off firms. The institutional and organisational factors the paper…

Entrepreneurship and the consequences of healthcare policy

Robert Salvino, Michael Tasto, Gregory Randolph

– The purpose of this paper is to examine the long-run impact of federal government healthcare subsidies on the level of entrepreneurship as measured by self-employment.

A consumption-based measure of the monetary rewards to entrepreneurship

Dmitriy Krichevskiy

Recent findings by Hamilton (Journal of Political Economy, 2000) suggest that the self-employed do not receive a monetary premium for the risk and uncertainty associated…

Facilitating the formalisation of entrepreneurs in the informal economy

Colin Williams, Sara J. Nadin

Although it has been recognised that many entrepreneurs operate in the informal economy, little is so far known about their reasons for doing so. The purpose of this paper…

How does the estate tax affect the number of firms?

Pavel A. Yakovlev, Antony Davies

The purpose of this paper is to estimate the effect of the combined (Federal and state) estate, inheritance, and gift (EIG) tax burden per decedent on the number of firms…

Impact of start-up support through guided preparation

Juita-Elena (Wie) Yusuf

– The purpose of this paper is to examine if and how entrepreneurial assistance programs, through guided preparation, affect start-up success.

Depreciation rules and small business longevity

Don Bruce, John Deskins, Tami Gurley-Calvez

When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become…



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  • Joshua Hall