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Even Small Trade Costs Restore Efficiency in Tax Competition

Becker, Johannes - 2010

We introduce transport cost of trade in products into the classical Zodrow and Mieszkowski (1986) model of capital tax competition. It turns out that even small levels of transport cost lead to a complete breakdown of the seminal result, the underprovision of public goods. Instead, there is a...

Persistent link: https://www.econbiz.de/10013136648

Entrepreneurial Innovations and Taxation

Haufler, Andreas - 2014

In many countries entrepreneurship is promoted through tax reductions for small businesses and by various government support schemes. We analyze the effects of such policies to subsidize small businesses in a setting where both the risk-return characteristics of the selected innovation project...

Persistent link: https://www.econbiz.de/10013067942

Endogenous Monopsony and the Perverse Effect of the Minimum Wage in Small Firms

Danziger, Leif - 2021

The minimum wage rate has been introduced in many countries as a means of alleviating the poverty of the working poor. This paper shows, however, that an imperfectly enforced minimum wage rate causes small firms to face an upward-sloping labor supply schedule. Since this turns these firms into...

Persistent link: https://www.econbiz.de/10013316334

The Business Environment in the Transition

Carlin, Wendy - 2012

Following the collapse of planning, new small and medium-sized firms rapidly emerged in all transition economies. Using firm level data, we investigate the interaction between the widespread opportunities for new business activities such firms faced and their business environment. The business...

Persistent link: https://www.econbiz.de/10013100506

Euro Area SMEs Under Financial Constraints : Belief or Reality?

Artola, Concha - 2013

reporting acute problems of access to external finance. Using firm-level replies to the SME survey on access to finance, we use …

Persistent link: https://www.econbiz.de/10013092075

ICT Adoption in Micro and Small Firms : Can Internet Access Improve Labor Productivity?

Viollaz, Mariana - 2018

This paper analyzes the impact of internet adoption on labor productivity in Peruvian micro and small manufacturing firms over the period 2011-2013. Instrumental variables estimates show that internet adoption: (i) increases firms' labor productivity; (ii) reallocates employment away from...

Persistent link: https://www.econbiz.de/10012926543

Drivers and Obstacles to Banking SMEs : The Role of Competition and the Institutional Framework

de la Torre, Augusto - 2009

foster SME lending and attention has focused on improving the institutional environment, such that the financial system is … more willing to lend to SMEs. In this paper, we directly ask banks (the main providers of SME external finance) what … and retail sectors. They perceive the SME market as highly profitable, large, and with good prospects. Moreover, banks are …

Persistent link: https://www.econbiz.de/10013159698

Shifts in Organizational Form under a Dual Income Tax System

Thoresen, Thor O. - 2008

Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers' movements across organizational modes. By exploiting new panel data that combine information from several public...

Persistent link: https://www.econbiz.de/10012772138

The Effects of Size-Based Regulation on Small Firms : Evidence from VAT Threshold

Harju, Jarkko - 2016

There is only limited evidence of how small firms respond to size-based regulations applied in various countries. We study this question by examining the value-added tax (VAT) threshold in Finland. We find sizable bunching of firms in the sales distribution just below the exemption threshold,...

Persistent link: https://www.econbiz.de/10012979534

When Arm's Length is Too Far. Relationship Banking Over the Business Cycle

Beck, Thorsten - 2014

Using a novel way to identify relationship and transaction banks, we study how banks' lending techniques affect funding to SMEs over the business cycle. For 21 countries we link the lending techniques that banks use in the direct vicinity of firms to these firms' credit constraints at two...

Persistent link: https://www.econbiz.de/10013050469

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