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This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
Persistent link: https://www.econbiz.de/10011390417
Persistent link: https://www.econbiz.de/10011385105
Entrepreneurship Flash Eurobarometer surveys (2002 and 2003) containing over 20,000 observations are used. Other than demographic …
Persistent link: https://www.econbiz.de/10010276808
Die vorliegende Studie setzt sich konzeptionell mit dem gesellschaftlichen Beitrag des Mittelstands auseinander. Ziel ist es, die gesellschaftliche Rolle des Mittelstands über betrieblich messbare Effekte (CSR, CC) hinaus zu betrachten und eine Grundlage für nachfolgende empirische...
Persistent link: https://www.econbiz.de/10012290991
This paper investigates the variation in entrepreneurship across cities of the Commonwealth of Independent States … suggest that banking reform facilitates entrepreneurship, whereas the size of the state discourages it. Our results confirm a … U-shaped relationship between per-capita income and entrepreneurship. We also find that cities with higher concentration …
Persistent link: https://www.econbiz.de/10011435311
growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs' choice of riskiness of an innovation … tax system induce entrepreneurs to choose projects with too little risk and this problem arises primarily when … entrepreneurs market their product themselves. When innovations reduce only the fixed costs of production this leads to a …
Persistent link: https://www.econbiz.de/10010320415
The vast majority of firms in developing economies are micro and small enterprises owned by families whose members also provide the labour to the units. Often, they fail to grow in size even with the relaxation of credit constraints. In this paper, we show that frictions in the labour market...
Persistent link: https://www.econbiz.de/10010283965
This paper studies gender discrimination against entrepreneurs by financial institutions. Based on the Business … Environment and Enterprise Performance Survey (BEEPS) that covers firms in several countries of Western Europe as well as in the … transition countries of Eastern Europe, our analysis suggests that female-managed firms are less likely to obtain a bank loan …
Persistent link: https://www.econbiz.de/10010265690
institutions with better incentive structures for entrepreneurs are perceived as being of higher quality by this group. We find … institutional quality is related to less acceptance by entrepreneurs compared to the rest of society. …
Persistent link: https://www.econbiz.de/10010266668
-owned businesses, while controlling for their location by industry and country. We find that female entrepreneurs have significantly … that while both male and female entrepreneurs in ECA are sub-optimally small, women's returns to scale are significantly …
Persistent link: https://www.econbiz.de/10010269049