Table of contents
Depreciation rules and small business longevity
Don Bruce, John Deskins, Tami Gurley-CalvezWhen a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in…
Facilitating the formalisation of entrepreneurs in the informal economy: Towards a variegated policy approach
Colin Williams, Sara J. NadinAlthough it has been recognised that many entrepreneurs operate in the informal economy, little is so far known about their reasons for doing so. The purpose of this paper is to…
A consumption-based measure of the monetary rewards to entrepreneurship
Dmitriy KrichevskiyRecent findings by Hamilton (Journal of Political Economy, 2000) suggest that the self-employed do not receive a monetary premium for the risk and uncertainty associated with…
Impact of start-up support through guided preparation
Juita-Elena (Wie) Yusuf– The purpose of this paper is to examine if and how entrepreneurial assistance programs, through guided preparation, affect start-up success.
How does the estate tax affect the number of firms?
Pavel A. Yakovlev, Antony DaviesThe purpose of this paper is to estimate the effect of the combined (Federal and state) estate, inheritance, and gift (EIG) tax burden per decedent on the number of firms in the…
State income tax reciprocity agreements and small businesses
Don Bruce, Jon C. Rork, Gary WagnerSmall businesses play a vital role in job creation and economic growth, and previous studies have noted that higher state tax rates may reduce entrepreneurial activity, growth…
Entrepreneurship and the consequences of healthcare policy
Robert Salvino, Michael Tasto, Gregory Randolph– The purpose of this paper is to examine the long-run impact of federal government healthcare subsidies on the level of entrepreneurship as measured by self-employment.
Contingency factors on university spin-off formation: an empirical study in Germany
Arndt Lautenschläger, Heiko Haase, Jan KratzerThe purpose of this paper is to investigate contingency factors on the emergence of university spin-off firms. The institutional and organisational factors the paper explores…
