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Should continued family firms face lower taxes than other estates?

Grossmann, Volker; Strulik, Holger - 2008

Inheritance taxes may induce heirs to discontinue family firms. Because firm dissolution incurs transaction costs, a preferential tax treatment of transferred family businesses seems to be desirable from a macroeconomic viewpoint. The support of dynastic succession, however, entails also a cost...

Persistent link: https://www.econbiz.de/10010265682

Entrepreneurship, firms creation and regional performance

Rico Belda, Paz; Cabrer-Borrás, Bernardí - In: European Journal of Management and Business Economics … 28 (2019) 2, pp. 158-173

explained by business dynamics, innovation, human capital and the level of entrepreneurship in each region. Findings The results …. In addition, the stock of human capital and the promotion of innovation act as catalysts for the productive efficiency of … businesses must also be oriented towards sectors that promote technological innovation and with the objective to reach an …

Persistent link: https://www.econbiz.de/10013193212

Does the Early Bird Catch the Worm? Instrumental Variable Estimates of Educational Effects of Age of School Entry in Germany

Weber, Andrea Maria; Puhani, Patrick A. - 2006

We estimate the effect of age of school entry on educational outcomes using two different data sets for Germany, sampling pupils at the end of primary school and in the middle of secondary school. Results are obtained based on instrumental variable estimation exploiting the exogenous variation...

Persistent link: https://www.econbiz.de/10010277074

Persistence of the school entry age effect in a system of flexible tracking

Puhani, Patrick A.; Weber, Andrea Maria - 2007

In Germany, the streaming of students into an academic or nonacademic track at age 10 can be revised at later stages of secondary education. To investigate the importance of such revisions, we use administrative data on the student population in the German state of Hessen to measure the...

Persistent link: https://www.econbiz.de/10010277084

Entrepreneurial potential in less innovative regions: The impact of social and cultural environment

García-Rodríguez, Francisco J.; Gil-Soto, Esperanza; … - In: European Journal of Management and Business Economics … 26 (2017) 2, pp. 163-179

Persistent link: https://www.econbiz.de/10011946132

New evidence on accelerator performance based on funding and location

Cánovas-Saiz, Lydia; March-Chordà, Isidre; … - In: European Journal of Management and Business Economics … 29 (2020) 3, pp. 217-234

Purpose Seed accelerators (SAs) appear as a more advanced version of business incubators. These for-profit organizations in exchange of equity, help setting new start-ups by providing mentoring and funding during its first months. Due to their emergent nature, the impact and expectations of SAs...

Persistent link: https://www.econbiz.de/10013193236