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Article
Publication date: 24 September 2019

Donald 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

Journal of Entrepreneurship and Public Policy, vol. 8 no. 4
Type: Research Article
ISSN: 2045-2101

Keywords

Article
Publication date: 7 October 2013

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…

1714

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

Journal of Entrepreneurship and Public Policy, vol. 2 no. 2
Type: Research Article
ISSN: 2045-2101

Keywords

Article
Publication date: 28 October 2009

Michael J. Hicks

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

American Journal of Business, vol. 24 no. 2
Type: Research Article
ISSN: 1935-5181

Keywords

Article
Publication date: 1 March 1993

R.A. Shackleford

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.

Details

Soldering & Surface Mount Technology, vol. 5 no. 3
Type: Research Article
ISSN: 0954-0911

Content available
Article
Publication date: 1 February 2000

63

Abstract

Details

Industrial Robot: An International Journal, vol. 27 no. 1
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 1 April 1963

‘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.

Details

Work Study, vol. 12 no. 4
Type: Research Article
ISSN: 0043-8022

Article
Publication date: 1 July 2006

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.

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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

Kybernetes, vol. 35 no. 6
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 1 April 1992

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.

Details

Internet Research, vol. 2 no. 4
Type: Research Article
ISSN: 1066-2243

Article
Publication date: 18 October 2018

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…

1993

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

Society and Business Review, vol. 15 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 1 February 1987

James Rettig

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:

Details

Reference Services Review, vol. 15 no. 2
Type: Research Article
ISSN: 0090-7324

1 – 10 of 355