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Using a difference-in-differences approach and IV regression, we find that the tax reform increased firm entry and new firm job creation. The entrepreneurs who took advantage of this tax reform are relatively older, and are better-educated individuals. Their start-ups are relatively larger, more productive, and are more likely to survive the first 3\u00a0years. These findings suggest that corporate taxation is an imperative constraint for entrepreneurship, particularly for high-quality entrepreneurs. These better-educated individuals find it easier to overcome the hurdles of tax legislation and to make use of the opportunities created by a specific tax reform.<\/jats:p>","DOI":"10.1007\/s11187-020-00413-0","type":"journal-article","created":{"date-parts":[[2020,11,12]],"date-time":"2020-11-12T02:02:39Z","timestamp":1605146559000},"page":"353-382","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":16,"title":["Corporate taxes and high-quality entrepreneurship"],"prefix":"10.1007","volume":"58","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-8391-7575","authenticated-orcid":false,"given":"Ana","family":"Ven\u00e2ncio","sequence":"first","affiliation":[]},{"given":"Victor","family":"Barros","sequence":"additional","affiliation":[]},{"given":"Clara","family":"Raposo","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2020,11,12]]},"reference":[{"key":"413_CR1","doi-asserted-by":"publisher","DOI":"10.1515\/9781400829828","volume-title":"Mostly harmless econometrics: An empiricist\u2019s companion","author":"JD Angrist","year":"2009","unstructured":"Angrist, J. 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