This article reports results from an empirical search for the determinants of the very small firms' survival prospects. Research in the area seems to be excessively concentrated in new firms and fails to include measures related to the investment policies and market strategies of the small...

This paper aims to evaluate the impact of a tax incentive program targeted to small business (SIMPLES) on employment growth. The evaluation is conducted for two distinct periods, namely 1997 when the program was first implemented and 1999 when the eligibility rule was modified in order to...