Showing 1 - 10 of 24
France is the top agricultural producer in the European Union (EU), and agriculture plays a prominent role in the country's foreign trade and intermediate exchanges. Reflecting production volumes and methods, the sector, however, also generates significant negative environmental and public...
Persistent link: https://www.econbiz.de/10012009390
This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and...
Persistent link: https://www.econbiz.de/10011978432
Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of …
Persistent link: https://www.econbiz.de/10012021806
the important role of small and medium-sized enterprises (SMEs) in explaining Japan's modest productivity growth. Results …. SMEs, on average, exhibit lower productivity growth than non-SMEs in Japan, with smaller and older SMEs showing … particularly low productivity growth. Estimates suggest that boosting productivity growth in all of the worst-performing SMEs could …
Persistent link: https://www.econbiz.de/10012102074
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial...
Persistent link: https://www.econbiz.de/10012122691
This paper offers empirical evidence that greater financial inclusion of small and medium enterprises (SMEs) can … higher for SMEs. We also obtain evidence of a substantial positive impact on SME employment and labor productivity growth …
Persistent link: https://www.econbiz.de/10012103763
This paper examines the extent to which firms in selected MENA countries reported being constrained by the business environment around the time of the Arab Spring and the extent to which these constraints affected their employment performance. The results suggest that small firms in MENA faced...
Persistent link: https://www.econbiz.de/10012103780
fluctuations. The paper also assesses the strength of spillovers from large firms onto SMEs. Using firm-level data covering over 14 …) positive granular shocks at large firms spill over to domestic SMEs' output, especially if SMEs' balance sheets are healthy and … if SMEs belong to the services and manufacturing sectors …
Persistent link: https://www.econbiz.de/10011748905
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Persistent link: https://www.econbiz.de/10010479342