This paper portrays the effect of the Irish income tax system on entrepreneurial activity in the country. The purpose of the report was to determine whether tax progressivity has a negative effect on entrepreneurial activity. In addition, the paper aims to determine whether the elevated progressivity of the Irish tax system is hampering the performance of start-up companies. In order to do this, an extensive literature review led to arguing for the over-progressivity of the Irish income tax system, which allowed to develop a hypothesis. This hypothesis was then tested through a quantitative study which aimed to analyse the influence of income tax progressivity on entrepreneurial activity. The study was based on data from fifteen European countries, and the findings displayed a negative relationship between tax progressivity and entrepreneurial activity. Finally, the study addresses the common concern of excessive taxation among Irish entrepreneurs.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hj-41172 |
| Date | January 2018 |
| Creators | Mekanic, Sedin, Roche Rodriguez, John |
| Publisher | Internationella Handelshögskolan, Högskolan i Jönköping, JIBS Entrepreneurship Centre, Internationella Handelshögskolan, Högskolan i Jönköping, JIBS Entrepreneurship Centre |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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