Chapter 12 focuses on incentives related to taxation.

Chapter 12 focuses on incentives related to taxation. It suggests individuals and firms somehow compute how taxation will affect the risks related to enterpreneurial activity. Do you think entrepreneurs (you might want to think of a specific example) focus much on taxation's impact while creating their new enterprise? If not, why not. If yes, why. Feel free to comment on the economic take of risk taking behavior vis a vis taxation. must be a 1 page and a half.