Showing 1 - 10 of 836
This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet...
Persistent link: https://www.econbiz.de/10010421357
Background: Economy, business, and entrepreneurship are related to the world of men. Home, nurturing, and the family … belong to women's world, so the story goes. On the other hand, family entrepreneurship and its outcome, the family business … other economic and entrepreneurial activities, the field of family entrepreneurship has been only recently addressed by …
Persistent link: https://www.econbiz.de/10011540229
migrant entrepreneurs has been largely neglected by both entrepreneurship researchers (EURS 11(1), 27-46, 2004; EPGP 7(1), 153 …
Persistent link: https://www.econbiz.de/10011540261
whether the family entrepreneurship can be seen as an instrument of municipality development. First, the term family … entrepreneurship based on foreign and domestic sources is defined. The sources are complemented by a legal viewpoint under the new … result of the research investigation focused on the link between the family entrepreneurship and economic development of …
Persistent link: https://www.econbiz.de/10011725020
potential for developing returnee entrepreneurship. Observing this context, through this paper I aim to highlight means of … to promote and sustain returnee entrepreneurship. Based on an intensive process of literature review, following the … contribution to the development of the scientific literature in the field of returnee entrepreneurship and to raise awareness among …
Persistent link: https://www.econbiz.de/10011724974
This review article surveys the recent economic literature on diaspora networks, globalization, and development … global economy. I first review the effect of diaspora networks on core globalization outcomes such as trade, foreign …
Persistent link: https://www.econbiz.de/10012290415
Fehlende Finanzierung wird als ein zentraler Grund angesehen, warum kleine Unternehmen scheitern. Seit einigen Jahren wird daher versucht, das Instrument der Mikrokredite auch in Deutschland zu etablieren. Eine erste empirische Studie zeigt, dass rund 15 Prozent aller Selbständigen Interesse an...
Persistent link: https://www.econbiz.de/10011602024
Seit 1999 die Insolvenzordnung eingeführt wurde, können sich Privatpersonen, die sich überschuldet haben, in einem Insolvenzverfahren entschulden. Dafür muss der private Schuldner zunächst die sechsjährige Wohlverhaltensphase durchlaufen, während derer sein Einkommen oberhalb einer...
Persistent link: https://www.econbiz.de/10011602300
about respective start-ups and entrepreneurship. As a conclusion those aspects being a key driver for success will be …
Persistent link: https://www.econbiz.de/10013270983
This paper contributes to SME internationalization theory by offering regionspecific propositions on early internationalization of Central and Eastern European (CEE) firms. We suggest that special treatment of international new ventures from CEE transition economies is justified due to...
Persistent link: https://www.econbiz.de/10011307017