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Taxation and entrepreneurship

Our project aims to gain the most comprehensive understanding possible of the effects of business taxation on company dynamism, focusing particularly on: - The effects of innovation support policies and the effects of local taxation and the possible tax competition between different areas, potentially creating spatial mis-allocation. This porject is particularly interested in understanding the possible economic consequences of competition between local taxes and the effects of creating inter-municipalities on the possible spatial mis-allocation this creates. The combination of different tax bases and tax credits will enable us to provide the most comprehensive view possible of the effects of taxation on French company creation and dynamism.