Statistical offices do not provide sufficiently disaggregated tax statistics for calculating the relative tax burden of SMEs. We estimate the respective average and median tax burden of small, medium-sized and big corporations in Germany for the period 1998 to 2007 using enterprises micro panel...

This paper reports a survey result conducted in May 2012. We sent a questionnaire to 3,000 small and medium-sized enterprises (SMEs), whose main business sector is manufacture and which locate in Aichi Prefecture, one of the largest economic regions in Japan. 803 SMEs answered this...

This short paper is the extended part of Ghouri, et al. (2011) study. This paper presents the finding about the owners of restaurant and catering businesses marketing practices. This study showed their mindset about the marketing practices. The findings suggest that owners of restaurants and...