Narrow search
Showing 1 - 10 of 698
Cover Image
Should Continued Family Firms Face Lower Taxes than Other Estates?
Grossmann, Volker - 2009
entrepreneurship. Here, we investigate analytically and quantitatively the trade-off between transaction costs saved and creative …
Persistent link: https://www.econbiz.de/10012766594
Cover Image
How Do Entrepreneurial Portfolios Respond to Taxation?
Fossen, Frank M. - 2017
into entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the …
Persistent link: https://www.econbiz.de/10012950310
Cover Image
Entrepreneurial Innovations and Taxation
Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - CESifo - 2011
In many countries entrepreneurship is promoted through tax reductions for small businesses and by various government …-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …
Persistent link: https://www.econbiz.de/10009024844
Cover Image
The Old-Boy Network and the Quality of Entrepreneurs
Bac, Mehmet; Inci, Eren - 2021
We study a model of network formation and start-up financing with endogenous entrepreneurial type distribution. A hub firm admits members to its network based on signals about entrepreneurs’ types. Network membership is observable, which allows lenders to offer different interest rates to...
Persistent link: https://www.econbiz.de/10013316207
Cover Image
Tax Neutrality : Illusion or Reality? The Case of Entrepreneurship
Kanniainen, Vesa - 2008
This paper shows that taxes which are understood to be neutral with respect to the marginal investment decisions may be distortionary with respect to entrepreneurial decisions. In particular, we apply an intertemporal model to show that a comprehensive income tax is distortionary unless all...
Persistent link: https://www.econbiz.de/10012771817
Cover Image
Corporations' Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large
Alstadsæter, Annette - 2008
The literature provides ambiguous results on the effect of taxes on businesses' choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...
Persistent link: https://www.econbiz.de/10012770442
Cover Image
Immigration and Entrepreneurship
Fairlie, Robert W. - 2015
Immigrants are widely perceived as being highly entrepreneurial and important for economic growth and innovation. This … attempt to attract immigrant entrepreneurs. Not surprisingly, a large body of research on immigrant entrepreneurship has … fundamental immigrant entrepreneurship issues as well as the empirical methods and data used. The main themes we address are …
Persistent link: https://www.econbiz.de/10013023916
Cover Image
Immigration and Entrepreneurship
Fairlie, Robert W.; Lofstrom, Magnus - CESifo - 2015
Immigrants are widely perceived as being highly entrepreneurial and important for economic growth and innovation. This … attempt to attract immigrant entrepreneurs. Not surprisingly, a large body of research on immigrant entrepreneurship has … fundamental immigrant entrepreneurship issues as well as the empirical methods and data used. The main themes we address are …
Persistent link: https://www.econbiz.de/10011257678
Cover Image
Entrepreneurial Innovations and Taxation
Haufler, Andreas - 2014
In many countries entrepreneurship is promoted through tax reductions for small businesses and by various government …-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …
Persistent link: https://www.econbiz.de/10013067942
Cover Image
Taxes and Financial Reporting : Evidence from Discretionary Investment Write-Offs in Italy
Arachi, Giampaolo - 2010
This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies. In the period 1998-2006 the Italian corporate income tax has...
Persistent link: https://www.econbiz.de/10013135525