Ownership of small businesses can facilitate upward mobility through the income hierarchy and help individuals maintain … a place at the higher end of the income distribution hierarchy. This paper compares the positional stability of owners … faces definitional challenges. For instance, the Norwegian dual income tax system encourages owners of small businesses to …

The Panel Study of Income Dynamics (PSID) deserves entrepreneurship researchers' particular attention because it is a …

danger that the conclusions might be biased. To include SMEs into firm-level analysis, the EUKLEED data set for Germany is …

additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would …, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the …