Add wos sample results library

02-data/intermediate/wos_sample/6648063b54689035278f408bb2ce6cfe-rusu-valentina-dian/info.yaml

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+abstract: 'There are a number of factors that can hinder the path of
+
+  entrepreneurship development and the literature highlighted the fact
+
+  that taxes are one of the most important barriers for entrepreneurs.
+
+  This paper aims at identifying the relationship between tax rates and
+
+  entrepreneurship and to establish the impact of tax rates on
+
+  entrepreneurs considering their motivations (necessity, opportunity or
+
+  improvement-driven opportunity). The research focuses on a sample of 46
+
+  countries grouped according to their income level, for a period of eight
+
+  years (2012-2019). In order to test our hypotheses, we use multiple
+
+  linear regression based on balanced panel data and we consider, as
+
+  dependent variables, indicators that measure entrepreneurship and
+
+  entrepreneurial motivations (early-stage entrepreneurial activity,
+
+  necessity-driven entrepreneurs, opportunity-driven entrepreneurs,
+
+  improvement-driven opportunity entrepreneurs, and motivational index).
+
+  As independent variables, we consider indicators that measure the tax
+
+  rates supported by entrepreneurs (total tax and contribution rate,
+
+  profit tax, labor tax and contributions, and other taxes payable by
+
+  businesses). The results show that tax rates play a key role in
+
+  fostering the creation of new companies. Moreover, the impact is
+
+  different, depending on the entrepreneurs'' motivations. Entrepreneurs
+
+  motivated by necessity are positively related to total tax and
+
+  contribution rate, while those motivated by opportunity are negatively
+
+  related with this indicator. Therefore, tax rates discourage the
+
+  entrepreneurs that seek innovation, but they do not affect those that do
+
+  not have other options to obtain the necessary income for living.'
+affiliation: 'Rusu, VD (Corresponding Author), Alexandru Ioan Cuza Univ, Inst Interdisciplinary
+  Res, Dept Social Sci \& Humanities, Iasi, Romania.
+
+  Rusu, Valentina Diana, Alexandru Ioan Cuza Univ, Inst Interdisciplinary Res, Dept
+  Social Sci \& Humanities, Iasi, Romania.
+
+  Dornean, Adina, Alexandru Ioan Cuza Univ, Fac Econ \& Business Adm, Dept Finance
+  Money \& Publ Adm, Iasi, Romania.'
+author: Rusu, Valentina Diana and Dornean, Adina
+author-email: valentinadiana.ig@gmail.com
+author_list:
+- family: Rusu
+  given: Valentina Diana
+- family: Dornean
+  given: Adina
+da: '2023-09-28'
+doi: 10.47743/saeb-2023-0025
+eissn: 2501-3165
+files: []
+issn: 2501-1960
+journal: SCIENTIFIC ANNALS OF ECONOMICS AND BUSINESS
+keywords: 'tax rate; entrepreneurial motivations; necessity entrepreneurs;
+
+  opportunity entrepreneurs; panel data analysis'
+keywords-plus: 'SELF-EMPLOYMENT; NECESSITY ENTREPRENEURSHIP; INCOME TAXATION;
+
+  OPPORTUNITY; POLICY; INTENTIONS; ALLOCATION; DRIVERS; MODEL'
+language: English
+month: JUN
+number: '2'
+number-of-cited-references: '82'
+orcid-numbers: Rusu, Valentina/0000-0002-5974-9150
+pages: 277-299
+papis_id: 330554f8f1dafde093074c61fe5e77fd
+ref: Rusu2023dotax
+researcherid-numbers: Rusu, Valentina/T-2252-2018
+times-cited: '0'
+title: Do Tax Rates Matter for Entrepreneurial Motivations? An Empirical Approach
+type: Article
+unique-id: WOS:001032516400007
+usage-count-last-180-days: '0'
+usage-count-since-2013: '0'
+volume: '70'
+web-of-science-categories: Economics
+year: '2023'