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No. 149: Taxation, Labor Market Policy and High-Impact EntrepreneurshipNo. 149: Taxation, Labor Market Policy and High-Impact Entrepreneurship

Magnus Henrekson, Dan Johansson and Mikael Stenkula
March 23, 2010

Abstract: Public policy affects the prevalence and performance of both productive and highimpact entrepreneurship. High-impact entrepreneurship prospers when knowledge is successfully generated and exploited in the economy. This process depends on complementary key actors who use their competencies in what we denote a competence bloc. Although variations in economic contexts make prescribing a general panacea impossible, a number of relevant policy areas that affect key actors can be identified. In this paper this is done in the areas of tax policy and labor market policy. It is shown that high and/or distortive taxes and heavy labor market regulations impinge on the creation and functioning of competence blocs, thereby reducing high-impact entrepreneurship.

Keywords: Entrepreneurship; Gazelles; High-growth firms; High-impact entrepreneurship Innovation;
Institutions; Labor market policy; Tax policy.

JEL Codes: H32; L5; L25; M13; O31; P14.

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