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Tax incentives… or subsidies for business R&D?
Busom Piquer, Isabel; Corchuelo Martínez-Azúa, María … - In: Small business economics : an entrepreneurship journal 43 (2014) 3, pp. 571-596
Persistent link: https://www.econbiz.de/10010484349
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Tax incentives for small and medium businesses in European Union countries in the crisis period
Ordynskaya, Marina Evgenievna; Silina, Tatyana Aleksandrovna - In: International journal of economics and financial issues … 6 (2016) 2, pp. 212-218
Persistent link: https://www.econbiz.de/10011781737
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R&D tax incentives as an alternative to targeted R&D subsidies
Svensson, Roger - In: Moonshots and the New Industrial Policy : Questioning …, (pp. 289-307). 2024
Persistent link: https://www.econbiz.de/10014473133
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Have the generous tax incentives in the natural resource sector been commensurate with FDI flows? : a critical analysis from an emerging economy?
Ali-Nakyea, Abdallah; Amoh, John Kwaku - In: International journal of critical accounting : IJCA 10 (2018) 3/4, pp. 257-273
Persistent link: https://www.econbiz.de/10011930832
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Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - In: International tax and public finance 27 (2020) 6, pp. 1520-1556
Persistent link: https://www.econbiz.de/10012310892
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The use of SME tax incentives in the European Union
Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017
commonly associated with SMEs - and possibly warranting the use of SME tax incentives - can therefore not be confirmed. Instead …This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs …) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 …
Persistent link: https://www.econbiz.de/10011591958
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Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro; End, Nicolas; Miryugin, Fedor; Tieman, … - 2018
This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and...
Persistent link: https://www.econbiz.de/10011978432
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Prevalence of the born-global phenomenon in different countries : an integrated perspective
Prieto-Sánchez, Carlos-Javier; Merino de Lucas, Fernando - In: Multinational business review 30 (2022) 4, pp. 471-498
Persistent link: https://www.econbiz.de/10013455292
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Tax Incentives to Entice Foreign Direct Investment : Should There Be a Distinction between Developed Countries and Developing Countries?
Nov, Avi - 2009
Countries often provide investment incentives with the hope of attracting and retaining foreign investors. Generally, governments employ investment incentives to induce investors to establish a presence, to expand an existing business or not to relocate elsewhere. Countries usually raise various...
Persistent link: https://www.econbiz.de/10014207973
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The impact of "Mass entrepreneurship and innovation" policy on SMEs' innovation : using quasi-natural experiments
Zhao, Kai; Wu, Wanshu; Ye, Junmei - In: Bulletin of economic research 75 (2023) 2, pp. 348-365
Persistent link: https://www.econbiz.de/10014304723