We investigate the response of small businesses operating as sole proprietorships to Form 1099-K, an information report introduced in 2011 which provides the Internal Revenue Service with information about electronic sales. Theory and distributional analysis isolates affected taxpayers, who...

The current governance model is a fundamental change in the corporate culture, given the constant change and globalization of markets, it serves to strengthen the organizational structure of the company, particularly Mexican small and medium enterprises (SMEs) are more vulnerable to change, what...

Objective: The objective of the article is to determine the scope of the use of financial instruments to support entrepreneurship by communes in Poland. Research Design & Methods: The article is a quantitative study. The source of data was a survey carried out among Polish Local Government Units...

The notable contribution of small and medium enterprises (SMEs) in the development of socio-economics has been very encouraging in terms of its GDP contribution and employment creation. Both developed and developing countries are living testimonies of the contributions by SMEs. The primary aim...

This study analyses the effectiveness of targeted public support for R&D investment. In particular, we test whether the specific policy design aiming at incentivizing (international) collaboration and R&D in small and mediumsized firms achieves the desired objectives on input as well as output...

This Article examines how the law can help reduce retail vacancy rates in volatile urban real estate markets. Two potential drivers of high vacancy rates along retail corridors in otherwise healthy real estate markets are identified: (1) location risk, and (2) positive feedback effects. The...

This study analyses the impact and effectiveness of targeted public support for R&D investment at the firm level. We test whether the policy design aiming at incentivizing (international) collaboration and R&D in SMEs achieves input as well as output additionality. Our results show that the...

Many international organisations emphasize the need of public grant schemes evaluations. An evaluation provides the opportunity to assess the socio-economic impact achieved by the grant and allows for a refinement of such policy instruments in order to make public funding more effective in...

This study focuses on the demand sector of smart factories, especially policies related to the introduction of smart factories by small and medium sized manufacturers. As will be explained later, discussions focusing on SMEs are important because the gap in capacity and resources between large...