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Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions of the owners of small businesses utilizing both theoretical model and...
Persistent link: https://www.econbiz.de/10013099817
Based on existing evidence, we know little about how the taxation of small business owners affects their economic activity. This paper studies the effect of two Finnish tax reforms, in 1997 and 1998, on the effort decisions of the owners of small businesses, utilizing both theoretical model and...
Persistent link: https://www.econbiz.de/10013088550
from farm firms in Finland, we address the limited focus on active entrepreneurs and their intentions to develop on …-based views to the model of active entrepreneurs' intention to develop their pluriactive businesses. Using our 2012 survey data …, cooperation and growth for pluriactivity differ for active and non-active entrepreneurs and with respect to the entrepreneurs' age …
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results imply that entrepreneurs react to tax incentives along both real and avoidance margins, while the latter elasticity is …
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decisions of the businesses they run. We conduct a large-scale survey of entrepreneurs and link it to their firms' registry …-based financial information. After controlling for a range of observable traits, firms run by highly debt averse entrepreneurs are … entrepreneurs are also almost 25% less likely to take up government-guaranteed debt during the COVID-19 crisis. We also show, using …
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