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Small Business Taxation : Reform to Encourage Formality and Firm Growth
Loeprick, Jan - 2012
Reforming a tax system for small businesses is complicated. No single best practice can solve all the issues that arise in trying to implement a tax system that is simple, administer-able, and equitable. This note presents a menu of considerations and 'good practice' options. It is the first in...
Persistent link: https://www.econbiz.de/10012555667
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The cash dividend : the rise of cash transfer programs in Sub-Saharan Africa
Garcia, Marito; Moore, Charity Troyer - 2012
Persistent link: https://www.econbiz.de/10009720687
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Taxes and corporate financing decisions : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
Klassische Systeme der Unternehmensbesteuerung verzerren die Finanzierungsentscheidung von Unternehmen (‘Debt Bias … jedoch nicht, gibt das Steuersystem den Unternehmen einen Anreiz für höhere Verschuldung. Diese Verzerrung kann mithilfe … Verschuldungsgrad belgischer Unternehmen identifiziert, wobei Unternehmen aus Großbritannien die Vergleichsgruppe bilden. Es zeigt sich …
Persistent link: https://www.econbiz.de/10010487633
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Minimum wages, productivity, and reallocation
Hälbig, Mirja; Mertens, Matthias; Müller, Steffen - Leibniz-Institut für Wirtschaftsforschung Halle - 2024 - This version: 12.04.2024
We study the productivity effect of the German national minimum wage combining administrative firm datasets. We analyze firm- and market-level effects, considering output price changes, factor substitution, firm entry and exit, labor reallocation, and short- versus long-run effects. We document...
Persistent link: https://www.econbiz.de/10014517664
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
Persistent link: https://www.econbiz.de/10003007627
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon; Radulescu, Doina - In: Small business economics : an entrepreneurship journal 29 (2007) 1/2, pp. 101-118
Persistent link: https://www.econbiz.de/10003471270
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Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation
Nam, Chang-woon (contributor); Radulescu, Doina (contributor) - 2005
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...
Persistent link: https://www.econbiz.de/10003109877
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Effects of Corporate Tax Reforms on Smes' Investment Decisions Under the Particular Consideration of Inflation
Nam, Chang Woon; Radulescu, Doina Maria - 2021
Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries, including the UK, have reduced tax rates for small and medium-sized enterprises (SMEs). This study compares incentive effects...
Persistent link: https://www.econbiz.de/10013318428
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Tax policy, unemployment benefits and structural unemployment
Hetemäki, Martii - In: Policies towards full employment, (pp. 87-117). 2000
Persistent link: https://www.econbiz.de/10001491520
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Sell globally, tax locally : sales tax reform for the new economy
Greve, Michael S. - 2003
Persistent link: https://www.econbiz.de/10002157751