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Endangering of Businesses by the German Inheritance Tax? – An Empirical Analysis
Houben, Henriette; Maiterth, Ralf - In: BuR - Business Research 4 (2011) 1, pp. 32-46
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
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Ethnic minority entrepreneurship: An examination of Pakistani entrepreneurs in the UK
Collins, Lorna A.; Fakoussa, Rebecca - In: Journal of Innovation and Entrepreneurship 4 (2015), pp. 1-21
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
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Family Business as Source of Municipality Development in the Czech Republic
Rydvalová, Petra; Horynová, Eva Karhanová; … - In: Amfiteatru Economic Journal 18 (2016) 41, pp. 168-183
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
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Family businesses and the gender of entrepreneurship
Lingas, Kyriakos - In: Journal of Innovation and Entrepreneurship 2 (2013), pp. 1-7
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
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The giant graduates: China's strive for high-technology
Opper, Sonja - In: CESifo Forum 06 (2005) 3, pp. 43-48
Persistent link: https://www.econbiz.de/10011695812
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Public versus private University Systems
Psacharopoulos, George - In: CESifo DICE Report 02 (2004) 4, pp. 39-43
Persistent link: https://www.econbiz.de/10011696490
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Higher Education Financing in Australia
Chapman, Bruce - In: CESifo DICE Report 05 (2007) 2, pp. 55-61
Persistent link: https://www.econbiz.de/10011696617
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Mikrokredite: Bedarf auch in Deutschland
Kritikos, Alexander S.; Kneiding, Christoph - In: DIW Wochenbericht 76 (2009) 27/28, pp. 451-456
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
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Insolvenzordnung: Möglichkeit des Neustarts erleichtert Unternehmensgründungen
Fossen, Frank M. - In: DIW Wochenbericht 78 (2011) 5, pp. 11-13
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
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Sustainable-oriented Entrepreneurship: Sozial und ökologisch verantwortliches Handeln als Teil des unternehmerischen Selbstverständnisses
Bookhagen, Andrea; Seymour, Grit - In: PraxisWISSEN Marketing 4 (2019) 01/2019, pp. 112-126
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