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Small Business Tax Concessions Down Under

Kenny, Paul - 2013

This paper examines Australia's 2009 Henry Review recommendations on small business taxation. In doing so this paper analyses these recommendations having regard to the issue of defining a small business and by examining the various rationales that are commonly extended for such concessions....

Persistent link: https://www.econbiz.de/10013074430

Wayward Bullets : More Small Business Tax Concessions

Kenny, Paul - 2013

With the advent of the global financial crisis this is clearly a challenging time for small business. Whilst the former Coalition Government introduced a succession of small business incentives, as commentators have noted these ‘benefits' are some what problematical. In light of the recent...

Persistent link: https://www.econbiz.de/10013074431

Corporate tax cuts for small firms : what do firms do?

Cui, Wei; Wei, Mengying; Xie, Weisi; Xing, Jing - 2021

What do small firms do when given an income tax cut? We address this question by examining the consequences of a sharp reduction in the corporate income tax rate for small- and micro-profit enterprises (SMPE) in China based on confidential tax returns. Utilizing the gradual increases in the...

Persistent link: https://www.econbiz.de/10012668013

Profit raising entry effects in network industries with Corporate Social Responsibility

Fanti, Luciano; Buccella, Domenico - In: Economics and Business Letters : EBL 6 (2017) 3, pp. 59-68

This note investigates the possibility of profit raising entry in network industries where firms follow Corporate Social Responsibility (CSR) behaviours, showing the interaction between the network and CSR features. In particular, for high levels of the network effect, an incumbent’s profits...

Persistent link: https://www.econbiz.de/10011764906

A Gap for Me : Entrepreneurs and Entry

Nocke, Volker - 2005

We present a theory of entrepreneurial entry and exit decisions. Knowing their own managerial talent, entrepreneurs …

Persistent link: https://www.econbiz.de/10014077432

A Gap for Me : Entrepreneurs and Entry, Second Version

Nocke, Volker - 2006

We present a theory of entrepreneurial entry and exit decisions. Knowing their own managerial talent, entrepreneurs …

Persistent link: https://www.econbiz.de/10014027513

M&A and the tax benefits of debt-financing

Scheuering, Uwe - 2014

The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. In this paper, I investigate the impact of profit taxation on the financing decision in corporate acquisitions for the first time for a sample of...

Persistent link: https://www.econbiz.de/10010258801

Who benefits from tax incentives? : the heterogeneous wage incidence of a tax credit

Carbonnier, Clément; Malgouyres, Clément; Py, Loriane; … - 2021

Do workers gain from lower business taxes, and why? We estimate how a large corporate income tax credit in France is passed on to wages and explore the firm- and employee-level underlying mechanisms. The amount of tax credit firms get depends on their payroll share of workers paid less than a...

Persistent link: https://www.econbiz.de/10012609191

M&A and the tax benefits of debt financing : conference paper

Scheuering, Uwe - 2013

I analyze the effects of profit taxation on the financing decision of corporate acquisitions. The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. Regarding the particular decision how to finance the...

Persistent link: https://www.econbiz.de/10010340996

Towards a Theory of Small-Firm Low-Tech Food Innovation

Vyas, Vijay - 2014

propositions grounded in process theory and organisational innovativeness literature. We postulate that small firm food innovation …Innovation in low-tech sectors such as food & drinks continues to be under-researched and under-theorised despite …. This attempt to build theory from case study research, contributes to an embryonic literature in this area through a set of …

Persistent link: https://www.econbiz.de/10013049156