Various types of size-based regulations for firms are typical in most countries (tax schedules, accounting rules, health and safety standards etc.). However, there is only limited evidence of how owners of small firms respond to such rules, and what are the underlying mechanisms behind the...

Similar to many developing nations, Bangladesh's small and medium sector enterprises (SMEs) constitute some 90% of all businesses and play an important role in the country's economic growth and employment. This study investigates the nature and extent of the relationships between the complexity...

Most countries with a VAT have a tax exemption for small businesses that have taxable sales below a certain threshold. The exemption reduces both the compliance costs for small businesses and the administrative costs for the government. We use a static analysis of the U.S. economy to determine...

Since the 1970s, the importance of small business - SB - has increasingly been recognized in the world and in Brazil. Among the measures taken by the Brazilian government to encourage and promote SB, the National Simplified Taxation System - NSTS - stands out.§ There are, however, many...