The article explores how taxes and start-up costs affect different types of entrepreneurship. It suggests that taxes are more important for innovative businesses, while start-up costs are more relevant for non-innovative ones. The researchers looked at data from over 600,000 individuals in 53 countries and found that high corporate taxes are linked to less innovative entrepreneurship. On the other hand, high start-up costs are associated with more innovative entrepreneurship, but only in certain situations. This study helps us understand how government rules and taxes impact the way people start and run businesses.