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Pavel Yakovlev

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Pavel A. Yakovlev and Saurav Roychoudhury

In this chapter, we review different types of entrepreneurship and the institutional environment in which they prosper, followed by a more detailed analysis of how government regulations and taxation may affect entrepreneurial and migration decisions. Several studies suggest that entrepreneurship and migration go hand in hand. Unfortunately, U.S. government policy has not always been kind to domestic and immigrant entrepreneurs alike. This chapter discusses how major U.S. government regulations in general, and taxes in particular, impose a significant burden on productive entrepreneurs, especially on those who run a small business. Particular attention is paid to the estate tax, which may have a disproportionate negative effect on small firms. Keywords: Entrepreneurship, regulation, taxation, migration