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Entrepreneurial innovations and taxation

Haufler, Andreas; Norbäck, Pehr-Johan; Persson, Lars - 2011

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/10009130215

The impact of COVID-19 on small business owners: the first three months after social-distancing restrictions

Fairlie, Robert W. - 2020

Social distancing restrictions and health- and economic-driven demand shifts from COVID-19 are expected to shutter many small businesses and entrepreneurial ventures, but there is very little early evidence on impacts. This paper provides the first analysis of impacts of the pandemic on the...

Persistent link: https://www.econbiz.de/10012291885

Rescue policies for small businesses in the Covid-19 recession

Di Nola, Alessandro; Kaas, Leo; Wang, Haomin - 2022

While the COVID-19 pandemic had a large and asymmetric impact on firms, many countries quickly enacted massive business rescue programs which are specifically targeted to smaller firms. Little is known about the effects of such policies on business entry and exit, factor reallocation, and...

Persistent link: https://www.econbiz.de/10013166369

The effects of COVID-19 on U.S. small businesses: evidence from owners, managers, and employees

Alekseev, Georgij; Amer, Safaa; Gopal, Manasa; Kuchler, … - 2020

We analyze a large-scale survey of owners, managers, and employees of small businesses in the United States to understand the effects of the early stages of the COVID-19 pandemic on those businesses. The survey was fielded in late April 2020 among Facebook business page administrators, frequent...

Persistent link: https://www.econbiz.de/10012291877

Consumption risk sharing over the business cycle : the role of small firms' access to credit markets

Hoffmann, Mathias; Stewen, Iryna - 2009

Consumption risk sharing among U.S. federal states increases in booms and decreases in recessions. We find that small firms' access to credit markets plays an important role in explaining this stylized fact: business cycle fluctuations in aggregate risk sharing are more pronounced in states in...

Persistent link: https://www.econbiz.de/10003807913

Income mobility of owners of small businesses when boundaries between occupations are vague

Thoresen, Thor Olav - 2009

Ownership of small businesses can facilitate upward mobility through the income hierarchy and help individuals maintain a place at the higher end of the income distribution hierarchy. This paper compares the positional stability of owners of small businesses with that of wage earners, arguing...

Persistent link: https://www.econbiz.de/10003850142

Drivers and obstacles to banking SMEs : the role of competition and the institutional framework

Torre, Augusto de la; Martínez Pería, María Soledad; … - 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/10003850504

Endogenous monopsony and the perverse effect of the minimum wage in small firms

Danziger, Leif - 2009

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/10003872293

The impact of dividend taxation on dividends and investment : new evidence based on a natural experiment

Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka - 2009

There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment since the evidence is based mainly on the behaviour of large listed companies. This paper utilises a large register-based panel data set, where the vast majority of firms are...

Persistent link: https://www.econbiz.de/10003872811

Shifts in organizational form under a dual income tax system

Thoresen, Thor Olav (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003674407

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