The Effect of the Tax System as an Institutional Factor on the Business Structure in Europe
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Luis Garicano & Claire Lelarge & John Van Reenen, 2016.
"Firm Size Distortions and the Productivity Distribution: Evidence from France,"
American Economic Review, American Economic Association, vol. 106(11), pages 3439-3479, November.
- Luis Garicano & Claire Lelarge & John Van Reenen, 2012. "Firm Size Distortions and the Productivity Distribution: Evidence from France," CEP Discussion Papers dp1128, Centre for Economic Performance, LSE.
- Garicano, Luis & Lelarge, Claire & Van Reenen, John, 2013. "Firm Size Distortions and the Productivity Distribution: Evidence from France," IZA Discussion Papers 7241, Institute of Labor Economics (IZA).
- Van Reenen, John & Garicano, Luis & Lelarge, Claire, 2013. "Firm Size Distortions and the Productivity Distribution: Evidence from France," CEPR Discussion Papers 9495, C.E.P.R. Discussion Papers.
- Luis Garicano & Claire LeLarge & John Van Reenen, 2013. "Firm Size Distortions and the Productivity Distribution: Evidence from France," NBER Working Papers 18841, National Bureau of Economic Research, Inc.
- Garicano, Luis & Lelargez, Claire & Van Reenen, John, 2016. "Firm size distortions and the productivity distribution: evidence from France," LSE Research Online Documents on Economics 66765, London School of Economics and Political Science, LSE Library.
- Luis Garicano & Claire Lelarge & John van Reenen, 2016. "Firm Size Distortions and the Productivity Distribution: Evidence from France," Post-Print hal-04196821, HAL.
- Garicano, Luis & Lelarge, Claire & Van Reenen, John, 2016. "Firm size distortions and the productivity distribution:evidence from France," LSE Research Online Documents on Economics 67684, London School of Economics and Political Science, LSE Library.
- Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2010.
"Effective Corporate Tax Rates and the Size Distribution of Firms,"
Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 297-317, September.
- Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2009. "Effective Corporate Tax Rates and the Size Distribution of Firms," TEMEP Discussion Papers 200923, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2009.
- Dabla-Norris, Era & Gradstein, Mark & Inchauste, Gabriela, 2008.
"What causes firms to hide output? The determinants of informality,"
Journal of Development Economics, Elsevier, vol. 85(1-2), pages 1-27, February.
- Ms. Gabriela Inchauste & Mr. Mark Gradstein & Ms. Era Dabla-Norris, 2005. "What Causes Firms to Hide Output? the Determinants of Informality," IMF Working Papers 2005/160, International Monetary Fund.
- Henrekson, Magnus & Johansson, Dan, 1999.
"Institutional Effects on the Evolution of the Size Distribution of Firms,"
Small Business Economics, Springer, vol. 12(1), pages 11-23, February.
- Henrekson, Magnus & Johansson, Dan, 1998. "Institutional Effects on the Evolution of the Size Distribution of Firms," Working Paper Series 497, Research Institute of Industrial Economics.
- Andrea Vaona & Mario Pianta, 2008.
"Firm Size and Innovation in European Manufacturing,"
Small Business Economics, Springer, vol. 30(3), pages 283-299, March.
- Vaona, Andrea & Pianta, Mario, 2006. "Firm size and innovation in European manufacturing," Kiel Working Papers 1284, Kiel Institute for the World Economy (IfW Kiel).
- Bartha, Zoltán & S. Gubik, Andrea, 2014. "SME Internalisation Index (SMINI) Based on the Sample of the Visegrad Countries," MPRA Paper 57382, University Library of Munich, Germany, revised 10 Jul 2014.
- Jim Lee, 2009. "Does Size Matter in Firm Performance? Evidence from US Public Firms," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 16(2), pages 189-203.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Andrea S. Gubik & Szilveszter Farkas, 2016. "Student Entrepreneurship in Hungary: Selected Results Based on GUESSS Survey," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 4(4), pages 123-139.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Madan Dhanora & Ruchi Sharma & Walter G. Park, 2021. "Technological Innovations and Market Power: A Study of Indian Pharmaceutical Industry," Millennial Asia, , vol. 12(1), pages 5-34, April.
- Niklas Elert & Dan Johansson & Mikael Stenkula & Niklas Wykman, 2023.
"The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period,"
Journal of Evolutionary Economics, Springer, vol. 33(2), pages 517-540, April.
- Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022. "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Working Papers 2022:4, Örebro University, School of Business.
- Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022. "The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period," Working Paper Series 1429, Research Institute of Industrial Economics.
- Ravi Kanbur & Michael Keen, 2014.
"Thresholds, informality, and partitions of compliance,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 536-559, August.
- Kanbur, Ravi & Keen, Michael, 2014. "Threshold, Informality, and Partitions of Compliance," Working Papers 180136, Cornell University, Department of Applied Economics and Management.
- Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015.
"Swedish Capital Income Taxation (1862–2013),"
Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 123-178,
Palgrave Macmillan.
- Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014. "Swedish Capital Income Taxation (1862–2013)," Working Paper Series 1004, Research Institute of Industrial Economics, revised 10 Sep 2015.
- Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2018. "The Taxation of Private Foundations in Sweden 1862–2018," Working Paper Series 1245, Research Institute of Industrial Economics, revised 02 Oct 2019.
- Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2018. "The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018," Working Papers 2018:10, Örebro University, School of Business.
- Godwin Okafor, 2017. "The Determinants of Firm Performance and Bribery: Evidence from Manufacturing Firms in Nigeria," International Economic Journal, Taylor & Francis Journals, vol. 31(4), pages 647-669, October.
- Luis Medrano-Adán & Vicente Salas-Fumás & J. Javier Sanchez-Asin, 2019. "Firm size and productivity from occupational choices," Small Business Economics, Springer, vol. 53(1), pages 243-267, June.
- Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014.
"A 150-year Perspective on Swedish Capital Income Taxation,"
Working Papers
2014:2, Örebro University, School of Business.
- Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014. "A 150-year Perspective on Swedish Capital Income Taxation," HUI Working Papers 101, HUI Research.
- Antonio Andres & Carlyn Ramlogan-Dobson, 2011.
"Is Corruption Really Bad for Inequality? Evidence from Latin America,"
Journal of Development Studies, Taylor & Francis Journals, vol. 47(7), pages 959-976.
- Carlyn Dobson & Antonio Rodríguez, 2010. "Is Corruption Really Bad for Inequality? Evidence from Latin America," Development Research Working Paper Series 02/2010, Institute for Advanced Development Studies.
- Akcigit, Ufuk & Alp, Harun & Diegmann, André & Serrano-Velarde, Nicolas, 2024. "Committing to grow: Employment targets and firm dynamics," IWH Discussion Papers 17/2023, Halle Institute for Economic Research (IWH), revised 2024.
- Cristina Fernández & Roberta García & Paloma Lopez-Garcia & Benedicta Marzinotto & Roberta Serafini & Juuso Vanhala & Ladislav Wintr, 2017.
"Firm growth in Europe: An overview based on the COMPNET labour module,"
BCL working papers
107, Central Bank of Luxembourg.
- Fernandez, Cristina & García, Roberto & Lopez-Garcia, Paloma & Marzinotto, Benedicta & Serafini, Roberta & Vanhala, Juuso & Wintr, Ladislav, 2017. "Firm growth in Europe: an overview based on the CompNet labour module," Working Paper Series 2048, European Central Bank.
- Daniel A. Dias & Carlos Robalo Marques & Christine Richmond, 2020.
"A Tale of Two Sectors: Why is Misallocation Higher in Services than in Manufacturing?,"
Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 66(2), pages 361-393, June.
- Daniel Dias, 2016. "A tale of two sectors: why is misallocation higher in services than in manufacturing?," Working Papers w201614, Banco de Portugal, Economics and Research Department.
- Daniel A. Dias & Carlos Robalo Marques & Christine Richmond, 2018. "A Tale of Two Sectors : Why is Misallocation Higher in Services than in Manufacturing?," International Finance Discussion Papers 1229, Board of Governors of the Federal Reserve System (U.S.).
- Daniel A Dias & Christine J. Richmond & Carlos Robalo Marques, 2016. "A Tale of Two Sectors: Why is Misallocation Higher in Services than in Manufacturing?," IMF Working Papers 2016/220, International Monetary Fund.
- Bachas, Pierre & Fattal Jaef, Roberto N. & Jensen, Anders, 2019.
"Size-dependent tax enforcement and compliance: Global evidence and aggregate implications,"
Journal of Development Economics, Elsevier, vol. 140(C), pages 203-222.
- Bachas,Pierre Jean & Fattal Jaef,Roberto N. & Jensen,Anders, 2018. "Size-dependent tax enforcement and compliance : global evidence and aggregate implications," Policy Research Working Paper Series 8363, The World Bank.
- Mary Amiti & Cedric Duprez & Jozef Konings & John Van Reenen, 2023.
"FDI and superstar spillovers: Evidence from firm-to-firm transactions,"
POID Working Papers
070_updated, Centre for Economic Performance, LSE.
- Amiti, Mary & Duprez, Cedric & Konings, Jozef & Van Reenen, John, 2023. "FDI and superstar spillovers: evidence from firm-to-firm transactions," LSE Research Online Documents on Economics 121331, London School of Economics and Political Science, LSE Library.
- Mary Amiti & Cédric Duprez & Jozef Konings & John Van Reenen, 2023. "FDI and superstar spillovers: Evidence from firm-to-firm transactions," Working Paper Research 437, National Bank of Belgium.
- Amiti, Mary & Duprez, Cedric & Konings, Jozef & Van Reenen, John, 2023. "FDI and Superstar Spillovers: Evidence from firm-to-firm transactions," CEPR Discussion Papers 18100, C.E.P.R. Discussion Papers.
- Mary Amiti & Cedric Duprez & Jozef Konings & John Van Reenen, 2023. "FDI and superstar spillovers: evidence from firm-to-firm transactions," CEP Discussion Papers dp1917, Centre for Economic Performance, LSE.
- Mary Amiti & Cédric Duprez & Jozef Konings & John Van Reenen, 2023. "FDI and Superstar Spillovers: Evidence from Firm-to-Firm Transactions," NBER Working Papers 31128, National Bureau of Economic Research, Inc.
- Luis Medrano-Adán & Vicente Salas-Fumás & J. Sanchez-Asin, 2015. "Heterogeneous entrepreneurs from occupational choices in economies with minimum wages," Small Business Economics, Springer, vol. 44(3), pages 597-619, March.
- Vikram Nehru, 2013. "Manufacturing in India and Indonesia: performance and policies," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 49(1), pages 35-60, April.
- K. Sudhir & Debabrata Talukdar, 2015. "The "Peter Pan Syndrome" in Emerging Markets: The Productivity-Transparency Tradeoff in IT Adoption," Cowles Foundation Discussion Papers 1980, Cowles Foundation for Research in Economics, Yale University.
- Roy Thurik & Sander Wennekers & Ingrid Verheul & David Audretsch, 2001.
"An eclectic theory of entrepreneurship: policies, institutions and culture,"
Scales Research Reports
H200012, EIM Business and Policy Research.
- Ingrid Verheul & Sander Wennekers & David Audretsch & Roy Thurik, 2001. "An Eclectic Theory of Entrepreneurship: Policies, Institutions and Culture," Tinbergen Institute Discussion Papers 01-030/3, Tinbergen Institute.
- H. T. Tran & E. Santarelli, 2013. "Determinants and Effects of Innovative Activities in Vietnam. A Firm-level Analysis," Working Papers wp909, Dipartimento Scienze Economiche, Universita' di Bologna.
More about this item
Keywords
tax system; tax rate; institutions; firm size;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2015-12-01 (Accounting and Auditing)
- NEP-BEC-2015-12-01 (Business Economics)
- NEP-PBE-2015-12-01 (Public Economics)
- NEP-PUB-2015-12-01 (Public Finance)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:68027. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.