Taxation and Entrepreneurship: Panel Data Evidence from SAARC Countries
A. J. F. Shifaniya & Thushari N. Vidanage · South Asian Journal of Social Studies and Economics · 2023
Entrepreneurship plays a vital role in the economy; there is no well-established evidence on how taxes affect start-up activity in SAARC countries. We examine the effects of the personal income tax rate on self-employment using the annual time series data from the SAARC countries...
Open access
Research Article
10.9734/sajsse/2023/v20i3724