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  • Search: subject:"Owner‐managers"
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Year of publication
Subject
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owner-managers 12 Owner-managers 7 income shifting 6 Capital income tax 4 Corporate income tax 4 Dividend 4 Dividende 4 Einkommensteuer 4 Income tax 4 Kapitalertragsteuer 4 Körperschaftsteuer 4 Ownership structure 4 SME 4 capital gains 4 closely held business 4 dividend taxation 4 elasticity of taxable income 4 training 4 Dividends 3 Eigentümerstruktur 3 Firm performance 3 Gewinnverlagerung 3 Income Taxes 3 Income shifting 3 KMU 3 Owner wages 3 Payout Policy 3 Private Firms 3 Steuervermeidung 3 Steuerwirkung 3 Tax avoidance 3 Tax effects 3 Unternehmenserfolg 3 closely held corporations 3 dividend taxes 3 income generation 3 small business 3 Australia 2 Business 2 Business and Management 2
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Online availability
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Free 25 CC license 2
Type of publication
All
Article 14 Book / Working Paper 11
Type of publication (narrower categories)
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Working Paper 8 Article in journal 5 Aufsatz in Zeitschrift 5 Arbeitspapier 4 Graue Literatur 4 Non-commercial literature 4 Article 2
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Language
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English 19 Undetermined 6
Author
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Alstadsæter, Annette 6 Jacob, Martin 6 Miller, Helen 4 Pope, Thomas 4 Smith, Kate 4 Abu Elnasr, Ahmed E. 2 Al-qutaish, Amer A. 2 Audretsch, David B. 2 Gharbi, Hassane 2 Lee, Geoffrey 2 McGuiggan, Robyn L. 2 Pahnke, André 2 Redmond, Janice 2 Sobaih, Abu Elnasr E. 2 Walker, Elizabeth 2 Welter, Friederike 2 Alattar, Jalal M. 1 Andersson, Thomas 1 Boers, Börje 1 Bövers, Jana 1 Cacciolatti, Luca 1 Innes, John 1 Jakl, Martina 1 Kouhy, Reza 1 Lukeš, Martin 1 Matlay, Harry 1 Očko, Petr 1 Pitrus, Widad 1 Schulze, Matti 1 Wan, Tingting 1 Zouhar, Jan 1
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Institution
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arqus - Arbeitskreis Quantitative Steuerlehre 2 University of Western Sydney 1
Published in...
All
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 2 arqus Discussion Paper 2 arqus Discussion Papers in Quantitative Tax Research 2 European journal of family business 1 IFS Working Paper 1 IFS Working Papers 1 IFS working paper 1 International Journal on Food System Dynamics 1 Journal of Risk and Financial Management 1 Journal of family business management : JFBM 1 Journal of risk and financial management : JRFM 1 Labour and management in development journal 1 Politická ekonomie 1 Small Business Economics 1 Small business economics : an international journal 1 Working paper 1
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Source
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ECONIS (ZBW) 9 BASE 6 EconStor 6 RePEc 4
Showing 1 - 10 of 25
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In the eye of the beholder? : differentiating between SMEs and Mittelstand
Pahnke, André; Welter, Friederike; Audretsch, David B. - In: Small business economics : an international journal 60 (2023) 2, pp. 729-743
Persistent link: https://www.econbiz.de/10014381508
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Family members as hybrid owner-managers in family-owned newspaper companies : handling multiple institutional logics
Boers, Börje; Andersson, Thomas - In: Journal of family business management : JFBM 13 (2023) 2, pp. 523-543
Persistent link: https://www.econbiz.de/10014317299
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In the eye of the beholder? Differentiating between SMEs and Mittelstand
Pahnke, André; Welter, Friederike; Audretsch, David B. - In: Small Business Economics 60 (2022) 2, pp. 729-743
A common fallacy is that small and medium-sized enterprises (SMEs) are the translation for Mittelstand companies. Until today, no common, widely accepted, and consistently applied understanding of what constitutes the Mittelstand exists, and related international research is consequently less...
Persistent link: https://www.econbiz.de/10015191378
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The impact of owner-managers' personality traits on their small hospitality enterprise performance in Saudi Arabia
Sobaih, Abu Elnasr E.; Al-qutaish, Amer A.; Gharbi, Hassane - In: Journal of Risk and Financial Management 15 (2022) 12, pp. 1-17
enterprises. For this purpose, a pre-tested questionnaire was directed to owner-managers of small hospitality enterprises in Saudi … owner-managers have a significant positive impact on the performance of their small enterprises. However, a high level of … high levels of both conscientiousness and extraversion among owner-managers have positive, but insignificant, impacts on …
Persistent link: https://www.econbiz.de/10014332741
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Family business resilience : the importance of owner-manager's relational resilience in crisis response strategies
Schulze, Matti; Bövers, Jana - In: European journal of family business 12 (2022) 2, pp. 100-123
The COVID19 pandemic has disclosed the compelling necessity for businesses to develop and maintain a high resilience to survive the constantly changing environment they operate in and the rising number of crises they face. Our study sheds light on the resilience of owner-managed family...
Persistent link: https://www.econbiz.de/10014506564
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The impact of owner-managers' personality traits on their small hospitality enterprise performance in Saudi Arabia
Sobaih, Abu Elnasr E.; Al-qutaish, Amer A.; Gharbi, Hassane - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-17
enterprises. For this purpose, a pre-tested questionnaire was directed to owner-managers of small hospitality enterprises in Saudi … owner-managers have a significant positive impact on the performance of their small enterprises. However, a high level of … high levels of both conscientiousness and extraversion among owner-managers have positive, but insignificant, impacts on …
Persistent link: https://www.econbiz.de/10014284361
Saved in:
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Intertemporal income shifting and the taxation of business owner-managers
Miller, Helen; Pope, Thomas; Smith, Kate - 2021
We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due …
Persistent link: https://www.econbiz.de/10013193565
Saved in:
Cover Image
Intertemporal income shifting and the taxation of business owner-managers
Miller, Helen; Pope, Thomas; Smith, Kate - 2021
We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due …
Persistent link: https://www.econbiz.de/10012802879
Saved in:
Cover Image
Intertemporal income shifting and the taxation of owner-managed businesses
Miller, Helen; Pope, Thomas; Smith, Kate - 2019
economic activity and tax avoidance of company owner-managers. All of the large responses to personal taxes are attributable to …
Persistent link: https://www.econbiz.de/10012265323
Saved in:
Cover Image
Intertemporal income shifting and the taxation of owner-managed businesses
Miller, Helen; Pope, Thomas; Smith, Kate - 2019
economic activity and tax avoidance of company owner-managers. All of the large responses to personal taxes are attributable to …
Persistent link: https://www.econbiz.de/10012116568
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