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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...
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Italy has one of the lowest rates of entrepreneurial activity among innovation driven countries. Moreover, Italy is characterized by large territorial differences in the entrepreneurial rates. The main aims of this paper are to provide a better understanding of the factors affecting territorial...
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