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1. Setting the scene -- 2. A world of enterprise -- 3. Enterprising nations -- 4. Who are the entrepreneurs? -- 5. The start-up decision -- 6. Understanding business success : strategy, luck and policy -- 7. Financing entrepreneurship -- 8. Small firms and innovation -- 9. Antisocial, unlawful...
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Systems of profit taxation are undergoing continuous change and are subject to numerous studies. This paper estimates the effect of the corporate tax reform in Estonia in the year 2000, a reform that was unique anywhere. This reform nullified the taxation of retained earnings and retained the...
Persistent link: https://www.econbiz.de/10008873258
This paper estimates the effect of the corporate tax reform in Estonia in the year 2000. This unique reform nullified the taxation of retained earnings and retained the corporate income tax only on distributed profits. The effect of the reform is identified by comparing the performance of...
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Most of the empirical studies on the micro-level effects of exporting on productivity pay little attention to the potentially heterogeneous effects of the different modes of export market entry. We study how productivity of firms is affected by export entry simultaneously into several markets or...
Persistent link: https://www.econbiz.de/10010761750
We examine the links between innovation investment, innovation output and productivity in service enterprises. For this purpose, we use micro data from the Community Innovation Surveys 2006-2008 in Germany, Ireland, and the United Kingdom and estimate an augmented structural model which links...
Persistent link: https://www.econbiz.de/10010764646
This paper studies learning-by-exporting, based on survey data of knowledge flow indicators. Most of the earlier related papers investigate the effects of exporting on productivity of firms, and often find little evidence of learning effects. This study looks more in detail into the mechanism of...
Persistent link: https://www.econbiz.de/10010859433