Reviews the existing empirical literature on the impacts of tax policies on entrepreneurial activity and presents an agenda for future research. The authors discuss the many ways in which researchers have measured entrepreneurship and small business activity.
Provides a systematic review of developments in strategic entrepreneurship research, mapping its evolution as a field of research. Beyond mapping and assessing the evolution of strategic entrepreneurship research, the authors identify areas where further theoretical, conceptual and empirical studies would be particularly useful.
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