Concepedia

Small Business Preferences as a Barrier to Growth: Not So Tall after All

Benjamin Dachis, John Lester

SSRN Electronic Journal · 2015 · 17 citations · 23 references

Open access

Concepts

Public AffairsEconomicsPublic FinanceCorporate TaxationFiscal PolicyTaxationSubstantial Economic EffectTax CreditsTax IncentivesTax ReformAssistance For Small BusinessesEconomic Growth StrategyIncome Tax Rate SettingNet Fiscal ImpactProvincial TaxationSmall Business Tax IncentivesSmall Business TaxationTaxation Of Small Firms

References

23

Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan*

Henrik Kleven, Mazhar Waseem · The Quarterly Journal of Economics · 2013 · 631 citations

Public Affairs, Economics, Public Finance +9

Firm Size Distortions and the Productivity Distribution: Evidence from France

Luis Garicano, Claire Lelarge, John Van Reenen · American Economic Review · 2013 · 155 citations · Full text

Social Sciences, Economics, Labor Law +15

The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records

Li Liu, Simon Loretz · American Economic Journal Economic Policy · 2014 · 150 citations

Public Affairs, Business Economics, Economics +14

Size-dependent regulations, firm size distribution, and reallocation

François Gourio, Nicolas Roys · Quantitative Economics · 2014 · 119 citations · Full text

Public Affairs, Business Economics, Economics +16

Tax bunching, income shifting and self-employment

Daniel le Maire, Bertel Schjerning · Journal of Public Economics · 2013 · 99 citations

Public Affairs, Economics, Public Finance +14