A combination of opportunity, capabilities and resources does not necessarily lead to entrepreneurship if opportunity costs (e.g. forgone salary and loss of health insurance) and start-up costs outweigh the potential benefits. The regulatory framework is a critical factor affecting countries’ entrepreneurial performance. While the regulatory framework, as broadly defined by the EIP, encompasses taxes, regulations and other public rules and institutions affecting entrepreneurship, this section focuses on measures of burden on the creation of new enterprises.