Narrow search
Showing 1 - 10 of 431
Cover Image
Clearing the Bar : Improving Tax Compliance for Small Firms through Target Setting
Al-Karablieh, Yazan - 2020
We use a new dataset consisting of the universe of Greek corporate tax returns matched to financial statements to study a voluntary tax compliance program for small firms. This "self-assessment" program prescribed target taxable profit margins for different types of activity. Firms that reported...
Persistent link: https://www.econbiz.de/10012481073
Cover Image
Does Credit-card Information Reporting Improve Small-business Tax Compliance?
Slemrod, Joel - 2015
We investigate the response of small businesses operating as sole proprietorships to Form 1099-K, an information report released in 2011 which provides the Internal Revenue Service with information about payment card sales. Theory and distributional analysis isolates affected taxpayers, who...
Persistent link: https://www.econbiz.de/10012457256
Cover Image
Political Alignment, Attitudes Toward Government and Tax Evasion
Cullen, Julie Berry - 2018
We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending...
Persistent link: https://www.econbiz.de/10012453391
Cover Image
Public Entrepreneurial Finance around the Globe
Bai, Jessica; Bernstein, Shai; Dev, Abhishek; Lerner, Joshua - National Bureau of Economic Research - 2021
This paper examines how government funding programs geared towards early-stage companies interact with private capital markets. Using hand-collected data on 755 government programs worldwide, we find that governments' allocations to such funding programs have been comparable to global venture...
Persistent link: https://www.econbiz.de/10012510623
Cover Image
Transferable Skills? Founders as Venture Capitalists
Gompers, Paul A.; Mukharlyamov, Vladimir - National Bureau of Economic Research - 2022
In this paper we explore whether or not the experience as a founder of a venture capital-backed startup influences the performance of founders who become venture capitalists (VCs). We find that nearly 7% of VCs were previously founders of a venture-backed startup. Having a successful exit and...
Persistent link: https://www.econbiz.de/10013191001
Cover Image
Immigrant Entrepreneurs and Innovation in the U.S. High-Tech Sector
Brown, J. David - 2019
We estimate differences in innovation behavior between foreign versus U.S.-born entrepreneurs in high-tech industries. Our data come from the Annual Survey of Entrepreneurs, a random sample of firms with detailed information on owner characteristics and innovation activities. We find uniformly...
Persistent link: https://www.econbiz.de/10012479519
Cover Image
Does Mandating Social Insurance Affect Entrepreneurial Activity?
Benzarti, Youssef - 2019
This paper estimates the effect of relaxing the social insurance mandate on entrepreneurial activity. We use a unique discontinuity in Finland that allows certain entrepreneurs not to pay social insurance contributions on their income. Using rich administrative data, we find that relaxing the...
Persistent link: https://www.econbiz.de/10012479602
Cover Image
Rule of Law and Female Entrepreneurship
Ashraf, Nava - 2019
segregate into low-return industries and avoid entrepreneurship altogether. In this paper, we present a model of female … entrepreneurship and rule of law that predicts that women will only start businesses when they have both formal legal protection and …
Persistent link: https://www.econbiz.de/10012480311
Cover Image
Defining Opportunity versus Necessity Entrepreneurship : Two Components of Business Creation
Fairlie, Robert W. - 2019
components to entrepreneurship - "opportunity" and "necessity" - the latter of which is mostly counter-cyclical. Although there … is some agreement on the conceptual distinction between these two factors driving entrepreneurship, there is little … opportunity versus necessity entrepreneurship based on the entrepreneur's prior work status (i.e. based on previous unemployment …
Persistent link: https://www.econbiz.de/10012480322
Cover Image
Networking Frictions in Venture Capital, and the Gender Gap in Entrepreneurship
Howell, Sabrina T. - 2019
. Such frictions can help explain part of the gender gap in entrepreneurship, and also have implications for how to design …
Persistent link: https://www.econbiz.de/10012480392