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Persistent link: https://www.econbiz.de/10011884793
Quantitative research on taxation is important to test which variables affect it and hence to identify strategies in order to boost tax revenue or change its composition. Albeit research on this topic is not recent, many authors have focused on developed countries, whereas others have avoided...
Persistent link: https://www.econbiz.de/10012157180
This study examines the effects of the tax structure composition for public sector efficiency in a sample of 41 developing countries for the period between 1997-2019. We start by calculating Public Sector Performance (PSP) composite indicators and use them as outputs to compute data envelopment...
Persistent link: https://www.econbiz.de/10014469502
This study examines the effects of the tax structure composition for public sector efficiency in a sample of 41 developing countries for the period between 1997-2019. We start by calculating Public Sector Performance (PSP) composite indicators and use them as outputs to compute data envelopment...
Persistent link: https://www.econbiz.de/10014393239
, entrepreneurship, competition, and education. In this paper, we aim to test the relationship between the quality of entrepreneurial … regression models. The results obtained show that business, macroeconomic environment and the quality of entrepreneurship are … between the quality of entrepreneurship and the competitiveness of countries, for an extensive sample formed by all the 28 …
Persistent link: https://www.econbiz.de/10012137056
Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large … progressivity on entrepreneurship, again focusing on the impact on new self-employment. We find that tax progressivity at higher … entrepreneurial activity, focusing on new self-employment (nascent entrepreneurship). Second, we investigate the impact of tax …
Persistent link: https://www.econbiz.de/10013105971
Persistent link: https://www.econbiz.de/10011782387
We study entrepreneurs’ behavioral responses of effort (moral hazard) to avoid business failure.This is done in the context of an unemployment insurance scheme for self-employed, wherewe estimate how much of the transition probability to unemployment can be causally attributedto being insured....
Persistent link: https://www.econbiz.de/10011376618
Persistent link: https://www.econbiz.de/10011712928
This paper examines the determinants of labor market transitions into and out of self-employment (own-account work and employer), using panel data from 12 developing countries in multiple regions. Despite cross-country heterogeneity, a few consistent patterns emerge. Entering the labor market...
Persistent link: https://www.econbiz.de/10011346629