Search results
1 – 10 of 355Donald Bruce, Elizabeth A. Glass and Matthew C. Harris
The purpose of this paper is to expand the empirical literature on state tax and expenditure policies and entrepreneurial activity in several meaningful ways.
Abstract
Purpose
The purpose of this paper is to expand the empirical literature on state tax and expenditure policies and entrepreneurial activity in several meaningful ways.
Design/methodology/approach
The authors update the panel data to include several more recent years and also consider other elements of state policy.
Findings
The most important takeaway is that even after dealing with some of the known shortcomings of dynamic panel analysis, we are still not able to find economically meaningful impacts of state tax and expenditure policies (generally defined) on entrepreneurial performance.
Research limitations/implications
Earlier studies that have found statistical significance have generally been limited to extensive-margin impacts on such things as self-employment rates or counts of new or small firms. When the authors examine what policy makers actually care about – things like income and employment among entrepreneurial ventures – the authors do not find much in the way of useful policy impacts.
Practical implications
To be sure, the authors find entrepreneurial performance to be statistically significantly related to certain tax rates and expenditure amounts, but the magnitudes of our estimated results cast serious doubts on the usefulness of these particular policy levers for generating meaningful improvements in entrepreneurial success.
Originality/value
The authors’ primary contribution is to improve the empirical consideration of the time series properties of the data. The authors provide a battery of more general and robust analyses to more completely surround the question.
Details
Keywords
Tami Gurley-Calvez and Donald Bruce
Policy makers have long been interested in whether tax policies can be used to encourage entrepreneurial activity, but prior studies have produced ambiguous results. The purpose…
Abstract
Purpose
Policy makers have long been interested in whether tax policies can be used to encourage entrepreneurial activity, but prior studies have produced ambiguous results. The purpose of this paper is to investigate whether tax rates affect the decision to begin a new entrepreneurial venture.
Design/methodology/approach
The paper uses a 12-year panel of tax return data to examine the effects of tax rates on entrepreneurial entry. The paper calculates household-level tax rates and employ multiple measures of entrepreneurship.
Findings
The results offer evidence that cuts in relative tax rates faced by entrepreneurs, either in the form of higher rates for wage workers or lower rates for entrepreneurs, increase entry. The magnitudes of these effects suggest that an across the board tax cut would increase entry.
Practical implications
These results suggest that policy makers interested in entrepreneurial activity should account for the affects of tax policies on entrepreneurial activity in their decision making.
Originality/value
The data represent the most accurate publicly available tax information. We expand on previous work by recognizing that many entrepreneurial households also receive wage-and-salary income and addressing whether the effects differ by degree of entrepreneurship (e.g. full-time vs part-time). The analysis of households also includes a broader set of entrepreneurs than prior work, which has typically limited the sample to working-age male household heads. Ultimately, the paper finds robust results suggesting an effect opposite from much of the previous literature, but consistent with recent evidence on entrepreneurial exit decisions.
Details
Keywords
The IT sector lost both workers and output following the dot‐com crash of 2000. Despite this loss of employment and earnings, information technology has become a more ubiquitous…
Abstract
The IT sector lost both workers and output following the dot‐com crash of 2000. Despite this loss of employment and earnings, information technology has become a more ubiquitous part of commerce and daily activities. This division between observed use of IT and industry growth is due both to the changing nature of IT investment towards emerging media and the changes in the structure of occupational deployment within firms. This paper describes the type and growth of emerging media with particular emphasis on growth of interactivity applications. This is followed by a description of occupational and skill shifts within traditional firms and the IT sector. We conclude that growth in emerging media occupations and skills represent a significant change in the labor force composition of both IT and traditional firms. The IT sector may be stagnant, but workers who deploy and employ IT related (primarily emerging media) applications is rising. Finally, we trace the value chain of emerging media and outline how it may affect the geography of new firm development.
Details
Keywords
Date: 20 October 1993 Venue: The Regency Hotel, Shirley, Solihull, West Midlands Introduction This conference will provide a forum for discussions on recent advances in high…
Abstract
Date: 20 October 1993 Venue: The Regency Hotel, Shirley, Solihull, West Midlands Introduction This conference will provide a forum for discussions on recent advances in high technology joining process such as soldering, brazing, diffusion and adhesive bonding. Papers cover a wide range of scientific and technical developments and latest advances in production techniques, particularly those which may involve environmental considerations, and highlight the technological advances being made in the move towards the 21st century.
Abstract
Details
Keywords
‘WORK STUDY specialists of Europe—from both the Six and the Seven— are getting together in London this year regardless of what happens to other meetings,’ said Mr. R. M. Currie…
Abstract
‘WORK STUDY specialists of Europe—from both the Six and the Seven— are getting together in London this year regardless of what happens to other meetings,’ said Mr. R. M. Currie, C.B.E., President of the European Work Study Federation, in a statement on the forthcoming Congress of the Federation which is to take place at Church House, Westminster, from May 20 to 23.
Brian H. Rudall and C.J.H. Mann
Aims to review current trends in the development of robotics 2004‐2008, from a cybernetic viewpoint, and provide; data from the UNECE/IFR World Robotics Survey.
Abstract
Purpose
Aims to review current trends in the development of robotics 2004‐2008, from a cybernetic viewpoint, and provide; data from the UNECE/IFR World Robotics Survey.
Design/methodology/approach
A general review and survey of selected research and development topics.
Findings
Illustrates the multi‐ and trans‐disciplinary interests of cybernetics and systems and aims to further research and development activity.
Practical implications
The choice of reviews provides an awareness of the current initiatives and trends in these areas of research and endeavour.
Originality/value
The reviews are selected from a global database and give a studied assessment of current research and development initiatives.
Details
Keywords
Donald T. Hawkins, Frank J. Smith, Bruce C. Dietlein, Eugene J. Joseph and Robert D. Rindfuss
Results of an in‐depth study of the electronic publishing (EP) industry, with particular emphasis on the consumer marketplace, are presented. EP was defined as the use of…
Abstract
Results of an in‐depth study of the electronic publishing (EP) industry, with particular emphasis on the consumer marketplace, are presented. EP was defined as the use of electronic media to deliver information to users in electronic form or from electronic sources. EP is contrasted to electronic‐aided publishing, which is the use of electronic means to format and produce a conventional information product. An “information chain” model of the information flows between publishers (or producers) and users was helpful in understanding the boundaries of EP and defining its markets. Following a review of the conventional publishing industry, a model of the forces driving the EP industry was derived. Although technology is the strongest driving force, it is by no means the only one; the others are economics, demographics, social trends, government policies, applications growth, and industry trends. Each of these forces is described in detail in a “cause and effect” scenario, from which keys to success in the EP marketplace are derived. Although there is some turmoil in the industry, with new services continuing to appear and disappear, the overall picture is one of optimism. EP should be a significant part of consumers' lives by the end of the decade.
John Tsalikis, Bruce Seaton, Philip L. Shepherd and Michelle van Solt
The unethical behavior of businesses toward their customers is thought to contribute to a loss of trust and confidence in the integrity of American corporations. Distrust between…
Abstract
Purpose
The unethical behavior of businesses toward their customers is thought to contribute to a loss of trust and confidence in the integrity of American corporations. Distrust between the two parties in the marketplace inhibits business transactions. The business ethics index (BEI) was established to formally and continuously measure the consumer sentiments of the ethical behavior of American businesses. This paper aims to measure the effect of political affiliation on consumers’ ethical perceptions of businesses.
Design/methodology/approach
The BEI was originally developed as an indicator of consumers’ sentiments toward the ethicality of business practices. The current research uses the BEI once again to evaluate consumers’ perceptions of business ethics in the era of President Donald Trump and his administration. The BEI was therefore extended with the question: “Do you believe that because of the new president Donald Trump, businesses will behave: ‘more ethically’, ‘about the same’ or ‘more unethically’?”.
Findings
Data from 1,008 telephone interviews in the USA were used to calculate a BEI of 114.5, indicating an overall positive consumer sentiment toward the ethical behavior of business. Respondents’ political affiliation was found to significantly affect their perception of the ethical behavior of businesses.
Originality/value
This is an initial step in studying the connection between governmental policies and business ethics perception.
Details
Keywords
All seventeen had graciously agreed to my proposal to gather for a small conference to seek consensus. A generous grant from the Pierian Press Foundation would cover all of our…
Abstract
All seventeen had graciously agreed to my proposal to gather for a small conference to seek consensus. A generous grant from the Pierian Press Foundation would cover all of our expenses for a long weekend at a resort hotel; the only condition of the grant was that we offer our results to Reference Services Review for first publication. Over the past five years each of the seventeen had in turn accepted my challenge to answer the following question: