A dynamic stochastic occupational choice model with heterogeneous agents is developed to
evaluate the impact of a corporate income tax reduction on employment. In this framework …

Purpose This paper aims to examine how economic freedom impacts the initial choice of
legal structure for startup firms. The authors do this by first exploring whether economic …

This paper studies the aggregate and distributional effects of raising the top marginal
income tax rate in the presence of tax avoidance. To this end, we develop a quantitative …

Using data from the representative IAB Establishment Panel in Germany and estimating a
heteroskedastic probit model with fixed effects, this paper finds a negative relationship …

This paper examines the impact of regulatory burdens, corruption, and informal competition
on the legal form of organizations in Bangladesh, focusing on the factors influencing the …

Small businesses are the pillar of the economy in the United States; the rate of small
business failure in the United States is high within the first 5 years of inception. Small …

This paper studies optimal business income taxation in a life cycle model of
entrepreneurship with income reclassification opportunities. Accounting practices involving …

The purpose of this single-case study was to explore strategies small business leaders used
to engage the next generation of customers to ensure sustainability for longer than 5 years …

Standard indicators of slow growth among small businesses are negative job creation and
lower tax revenue. Small business success and growth is necessary for increasing …

In this study we examine the effect of B-Corp Certification on profitability of UK companies
depending on their legal forms, contributing to the nascent literature which examines the …