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protection from five to ten workers. Using administrative data, we find a significantly negative reform effect on transitions … indicate that the reform did not alter the probability of involuntary unemployment after sickness. …
Persistent link: https://www.econbiz.de/10012267172
protection from five to ten workers. Using administrative data, we find a significantly negative reform effect on transitions … the reform did not alter the probability of involuntary unemployment after sickness. … Wochen) auswirkt. Für die Identifikation von kausalen Effekten nutzen wir eine Reform des deutschen Kündigungsschutzgesetzes …
Persistent link: https://www.econbiz.de/10012253039
We report the results of a field experiment on tax compliance with small firms in Slovenia. Firms in the first treatment group received a letter that highlighted the importance of paying taxes and the likelihood of becoming subject to an audit. In the second treatment group, tax officers from...
Persistent link: https://www.econbiz.de/10012960090
We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and...
Persistent link: https://www.econbiz.de/10013022485
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10013023430
Many studies have shown that female-owned micro-enterprises are less profitable and have lower returns to capital than their male-owned counterparts. In this paper, we investigate two possible drivers for the gender gap in business performance: 1) buyers are less likely to buy from women-owned...
Persistent link: https://www.econbiz.de/10013231663
Increasing the tax compliance of self-employed business owners (particularly of trade-specific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as such...
Persistent link: https://www.econbiz.de/10013244579
The global microfinance movement is driven by the claim that once poor micro-entrepreneurs are provided access to capital, they will be able to generate high returns. The existing evidence on returns to capital is mixed and too limited to substantiate this claim. This paper reports on a field...
Persistent link: https://www.econbiz.de/10011731845
How can tax compliance of small firms be improved? Cooperating with the Bulgarian tax authorities, we conducted a randomized field experiment to study the effect of deterrence measures and moral appeals on tax compliance of small firms in an emerging economy. We randomized the individual audit...
Persistent link: https://www.econbiz.de/10014082608
* Digitalisierung kommt in kleinen und mittelständischen Unternehmen (KMU) schleppend voran. Es fehlt eine unternehmerische Digitalisierungsstrategie. Vielmehr dominieren Einzellösungen in betrieblichen Teilbereichen. * Der Begriff "Digitalisierung" ist insbesondere für Kleinunternehmen...
Persistent link: https://www.econbiz.de/10011967215