08 Dec 2017
External Publications

Literature review on taxation, entrepreneurship and collaborative economy

Entrepreneurship is an engine of economic development. Governments around the world are searching for or implementing policies to stimulate entrepreneurship as a means to create new employment opportunities, reduce poverty and foster innovation and economic growth. Promoting entrepreneurship is also one of the priorities of the European Commission, in line with the objectives of the Single Market.
Taxation is one of the main tools at governments’ disposal to affect entrepreneurship in order to maximize its benefits. The goal of this study is to provide a comprehensive and updated review of the theoretical and empirical economic literature on tax and entrepreneurship, taking also into account a number of open, tax-related questions raised by the changing nature of entrepreneurship, symbolised by the growing importance of the collaborative economy.
Case studies complement the literature review by exemplifying the key relationships between entrepreneurship, the collaborative economy and the tax system. Based on the literature review and the case studies, the report develops a framework of analysis that allows to highlight the main tax policy options to support entrepreneurship in the traditional and the collaborative economy.

The publication has been prepared by CASE, Dondena, IEB and PwC for the project “Taxation, entrepreneurship and
collaborative economy”, funded by the European Commission.


Read the study