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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/10012822844
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Chinese Unions and Enterprises Performance
Fang, Tony - 2014
This paper uses the national firm level survey data to investigate the effects of Chinese unions on firm performance. We show that Chinese unions have a strong "State-Party voice" face and a "collective voice" face but lack of "monopoly" face. The government influence plays an important role in...
Persistent link: https://www.econbiz.de/10013061050
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Tournaments and Managerial Incentives in China's Listed Firms : New Evidence
Kato, Takao; Long, Cheryl - 2021
an optimal response of the winner's prize to the size of the contestant pool is more evident for China's listed firms … to decide on the tournament winner). Using comprehensive financial and accounting data on China's listed firms from 1998 … effort and hence improved firm performance, and that the performance effect of the winner's prize is greater for China …
Persistent link: https://www.econbiz.de/10013324940
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Incidence of a 'Social VAT' Reform : A French Scenario
Rebiere, Therese - 2014
This paper studies the fiscal incidence of a fiscal reform consisting of a reduction in employers' social insurance contributions financed by a tax based on the value added. In a closed economy with two sectors calibrated thanks to the French National Accounts, a "social VAT" leads to a rise in...
Persistent link: https://www.econbiz.de/10013064707
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State and Local Sales Taxes and Business Activity in the United States
Saxon, Nicholas - 2015
There has been an increasing reliance on sales taxation in both the states and counties in the United States. In this paper, we are examining the relationship between state and local sales taxation and business activity in the U.S. by utilizing county-level data for the period 2002-2011.We have...
Persistent link: https://www.econbiz.de/10013013587
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Tax Elasticity of Border Sales : A Meta-Analysis
Huynh, Dat; Sokolova, Anna; Tosun, Mehmet Serkan - 2022
When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...
Persistent link: https://www.econbiz.de/10014030045
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Fiscal Zoning, Sales Taxes, and Employment : Do Higher Sales Taxes Lead to More Jobs in Retailing and Fewer Jobs in Manufacturing?
Burnes, Daria - 2012
We test the hypothesis that local government officials in jurisdictions that have higher local sales taxes are more likely to use fiscal zoning to attract retailing. We find that total retail employment is not significantly affected by local sales tax rates, but employment in big box and anchor...
Persistent link: https://www.econbiz.de/10013109437
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CEO and Board Characteristics as Determinants of Private Benefits of Control : Evidence from the Russian Stock Exchange
Berezinets, Irina - 2012
This paper investigates whether and how various characteristics of CEOs and corporate boards are related to the severity of corporate governance problems within firms. The latter is proxied by private benefits of control, which we measure for dual class stock firms using the voting premium...
Persistent link: https://www.econbiz.de/10013112769
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Impact of Financial Crises on Dynamics of Capital Structure : Evidence from Korean Listed Companies
Tsoy, Lyubov - 2017
This study examines the impact of 1997 Asian and 2008 Global financial crises on the capital structure of Korean listed companies. Using a data set covering 1,159 Korean listed non-financial firms from 10 industrial sectors over period 1985-2015, the pattern of firms' capital structure before...
Persistent link: https://www.econbiz.de/10012962289
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Unions, Dynamism, and Economic Performance
Hirsch, Barry T. - 2010
This paper explores the relationship between economic performance and US unionism, focusing first on what we do and do not know based on empirical research handicapped by limited data on establishment and firm level collective bargaining coverage. Evidence on the relationship of unions with...
Persistent link: https://www.econbiz.de/10013135314