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Clearing the Bar : Improving Tax Compliance for Small Firms through Target Setting

Al-Karablieh, Yazan - 2020

We use a new dataset consisting of the universe of Greek corporate tax returns matched to financial statements to study a voluntary tax compliance program for small firms. This "self-assessment" program prescribed target taxable profit margins for different types of activity. Firms that reported...

Persistent link: https://www.econbiz.de/10012481073

Does Credit-card Information Reporting Improve Small-business Tax Compliance?

Slemrod, Joel - 2015

We investigate the response of small businesses operating as sole proprietorships to Form 1099-K, an information report released in 2011 which provides the Internal Revenue Service with information about payment card sales. Theory and distributional analysis isolates affected taxpayers, who...

Persistent link: https://www.econbiz.de/10012457256

Political Alignment, Attitudes Toward Government and Tax Evasion

Cullen, Julie Berry - 2018

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending...

Persistent link: https://www.econbiz.de/10012453391

Tax Policy, Venture Capital, and Entrepreneurship

Keuschnigg, Christian - 2000

an entrepreneurial sector, the paper investigates the effects of taxes on the equilibrium level of entrepreneurship and …

Persistent link: https://www.econbiz.de/10012470760

Not-For-Profit Entrepreneurs

Glaeser, Edward L. - 1998

Entrepreneurs who start new firms may choose not-for-profit status as a means of committing to soft incentives. Such incentives protect donors, volunteers, consumers and employees from ex post expropriation of profits by the entrepreneur. We derive conditions under which completely...

Persistent link: https://www.econbiz.de/10012472003

Entrepreneurial Decisions and Liquidity Constraints

Holtz-Eakin, Douglas - 1993

This paper analyzes the role of liquidity constraints in the formation of new entrepreneurial enterprises. The basic empirical strategy is to determine whether an individual's wealth affects the probability of becoming an entrepreneur, and the conditional amounts of depreciable assets, ceteris...

Persistent link: https://www.econbiz.de/10012474416

Immigrant Entrepreneurs and Innovation in the U.S. High-Tech Sector

Brown, J. David - 2019

We estimate differences in innovation behavior between foreign versus U.S.-born entrepreneurs in high-tech industries. Our data come from the Annual Survey of Entrepreneurs, a random sample of firms with detailed information on owner characteristics and innovation activities. We find uniformly...

Persistent link: https://www.econbiz.de/10012479519

Does Mandating Social Insurance Affect Entrepreneurial Activity?

Benzarti, Youssef - 2019

This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity. We use a unique discontinuity in Finland that allows certain entrepreneurs not to pay social insurance contributions on their income. Using rich administrative data, we find that relaxing the...

Persistent link: https://www.econbiz.de/10012479602

Rule of Law and Female Entrepreneurship

Ashraf, Nava - 2019

segregate into low-return industries and avoid entrepreneurship altogether. In this paper, we present a model of female … entrepreneurship and rule of law that predicts that women will only start businesses when they have both formal legal protection and …

Persistent link: https://www.econbiz.de/10012480311

Defining Opportunity versus Necessity Entrepreneurship : Two Components of Business Creation

Fairlie, Robert W. - 2019

components to entrepreneurship - "opportunity" and "necessity" - the latter of which is mostly counter-cyclical. Although there … is some agreement on the conceptual distinction between these two factors driving entrepreneurship, there is little … opportunity versus necessity entrepreneurship based on the entrepreneur's prior work status (i.e. based on previous unemployment …

Persistent link: https://www.econbiz.de/10012480322

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