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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
spread of COVID-19 at the onset of the pandemic: While Denmark, Finland and Norway imposed strict measures (‘lockdowns …
Persistent link: https://www.econbiz.de/10012258526
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
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
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
this paper is an observation-based analysis conducted by visiting selected paper mills in Finland, the U.S., Germany and …
Persistent link: https://www.econbiz.de/10003850304
Persistent link: https://www.econbiz.de/10003462035
taxation. This paper examines the empirical validity of this claim using consumption data from Finland. The data have extensive …
Persistent link: https://www.econbiz.de/10003951573
adaptation in Europe, and in particular Germany, Finland and Italy. Furthermore, a systematic overview on fiscal aspects of …
Persistent link: https://www.econbiz.de/10003994554
Previous research has established that good-looking political candidates win more votes. We extend this line of research by examining differences between parties on the left and on the right of the political spectrum. Our study combines data on personal votes in real elections with a web survey...
Persistent link: https://www.econbiz.de/10008808225