Hsueh, Li-min; Tu, Ying-yi - In: Small Business Economics 23 (2004) 2, pp. 99-113
New Enterprises have been sprouted out prosperously in Taiwan. According to business income tax data, 143 thousand new enterprises were established between 1996--1998, which accounts for about 25% of total number of enterprises, and 98.68% of these new enterprises are SMEs.