This paper explores the gendered influence on SME development under economic transition in Lithuania. Previous studies have shown that male and female business owners are more different than similar in terms of personal and business characteristics (Brush 1992). An analysis of 332 SME owners in...

This paper studies the evolution of modern Swedish wealth taxation since its introduction in 1911 until it was abolished in 2007. It offers a thorough description of the rules concerning valuation of assets, deductions/exemptions and tax schedules to characterize effective wealth tax schedules...