Showing 1 - 10 of 249
Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs for firms investing in the newest energy saving and...
Persistent link: https://www.econbiz.de/10009757392
This article studies the effects of tax competition on the provision of public goods under business risk and partial irreversibility of investment. As will be shown, the provision of public goods changes over time and also depends on the business cycle. In particular, under source-based...
Persistent link: https://www.econbiz.de/10010189446
A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...
Persistent link: https://www.econbiz.de/10014552970
This paper analyzes the effects of a firm-size dependent law, on the Mexican economy which includes a small taxpayers’ regime known in Mexico as the Repecos regime. It looks for effects on macroeconomic variables and on the industrial structure, on the proportion of small firms in the economy,...
Persistent link: https://www.econbiz.de/10011294700
This paper provides a pan-European assessment of EU credit guarantees to SMEs. Synthesizing past research, it … the financial growth and survivability of firms, through a comparison against SMEs that were not supported by these …
Persistent link: https://www.econbiz.de/10012021696
SMEs' growth in Italy, the Benelux and the Nordic countries (Denmark, Finland, Norway and Sweden) from 2002 to 2016. In … these macro-regions, the facilities supported 174,107 loans to SMEs, for a total of EUR 15.58bn. Using a sample of these …, assets intangibility and survival. The analysis compares beneficiary SMEs to similar firms that were not supported by the …
Persistent link: https://www.econbiz.de/10011963850
EU-guaranteed loans to SMEs disbursed in France during the years 2002 to 2016. The study estimates the average treatment …-in-difference estimation, coarsened exact matching and propensity score analysis. On average, French SMEs benefitting from EU-guaranteed loans … significance of the effect is typically stronger for smaller and younger firms. Beneficiary SMEs also experienced 5% lower default …
Persistent link: https://www.econbiz.de/10011939685
We analyze how the structure of organizational form of legislative institutions affects interest groups ’incentives to lobby.Lobbying is modelled the strategic provision of information by an interest group to a multi-person legislature.We show that the effectiveness of lobbying lies in...
Persistent link: https://www.econbiz.de/10012142251
Persistent link: https://www.econbiz.de/10012142267
The balance of payments of Greenland has special features due to an important current transfer, bloktilskud, from Denmark. The trade balance does not exhibit a deficit of this order of magnitude but comparison of the bloktilskud and the deficit is difficult as official figures are available for...
Persistent link: https://www.econbiz.de/10012142268