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Stock option taxation and venture capital activity : a cross-country study

Henrekson, Magnus; Sanandaji, Tino - In: Venture capital : an international journal of … 20 (2018) 1, pp. 51-71

Persistent link: https://www.econbiz.de/10011886162

Stock option taxation : a missing piece in European innovation policy?

Henrekson, Magnus; Sanandaji, Tino - In: Small business economics : an entrepreneurship journal 51 (2018) 2, pp. 411-424

Persistent link: https://www.econbiz.de/10011983506

Corporate governance, incentives, and tax avoidance

Armstrong, Christopher; Blouin, Jennifer L.; … - 2013

We examine the link between corporate governance, managerial incentives, and corporate tax avoidance. Similar to other investment opportunities that involve risky expected cash flows, unresolved agency problems may lead managers to engage in more or less corporate tax avoidance than shareholders...

Persistent link: https://www.econbiz.de/10009763134

Occupational choice and the quality of entrepreneurs

Inci, Eren - In: Journal of Economic Behavior & Organization 92 (2013) C, pp. 1-21

. Individuals who differ in terms of entrepreneurial ability and wealth choose between entrepreneurship and wage-earning, and the …

Persistent link: https://www.econbiz.de/10010737919

Lowering barriers to entrepreneurship and promoting small business growth in South Africa

Lewis, Christine; Gasealahwe, Boingotlo - 2017

South Africa than in other emerging economies. Barriers to entrepreneurship include bureaucratic procedures and licensing …

Persistent link: https://www.econbiz.de/10011823667

SME and entrepreneurship policy frameworks across OECD countries : An OECD Strategy for SMEs and Entrepreneurship

OECD - 2021

the context of the OECD SME and Entrepreneurship Strategy. …

Persistent link: https://www.econbiz.de/10012696444

Understanding SME heterogeneity : Towards policy relevant typologies for SMEs and entrepreneurship: An OECD Strategy for SMEs and Entrepreneurship

Raes, Stephan - 2021

entrepreneurship typologies could be developed. The paper was developed in the context of the OECD SME and Entrepreneurship Strategy. …

Persistent link: https://www.econbiz.de/10012696456

Profit Taxation, Innovation and the Financing of Heterogeneous Firms

Keuschnigg, Christian; Ribi, Evelyn - C.E.P.R. Discussion Papers - 2010

endogenous share opts for innovation and faces credit constraints in the subsequent expansion phase. We emphasize four results …: (i) R&D subsidies not only encourage innovation but also relax finance constraints and help innovative firms to exploit … investment of constrained firms by reducing free cash-flow and thereby discourage innovation. (iii) A revenue neutral increase in …

Persistent link: https://www.econbiz.de/10008468605

Unleashing Business Innovation in Canada

Bibbee, Alexandra - Economics Department, Organisation de Coopération et … - 2012

This paper discusses how to improve Canada’s business innovation in order to boost labour productivity and output … growth. Many general framework conditions are highly favourable to business risk-taking and innovation, including macro … should be on boosting manager and worker skills that are intrinsic to all forms of innovation, by filling gaps in training …

Persistent link: https://www.econbiz.de/10011276823

Chapter 4. Executive Compensation: Where We Are, and How We Got There

Murphy, Kevin J. - 2013

In this study, I summarize the current state of executive compensation, discuss measurement and incentive issues, document recent trends in executive pay in both U.S. and international firms, and analyze the evolution of executive pay over the past century. Most recent analyses of executive...

Persistent link: https://www.econbiz.de/10014025560