Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler, and fairer to small firms. In this work, we evaluate the reform...
This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business taxpayers...
M.G. Quibria In the wake of the worst famine of Bangladesh of the post-World War era Professor Muhammad Yunus launched a microcredit experiment in...
In this paper we study the effects of various tax schedule discontinuities on the behavior of small firms using high-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities...
Entrepreneurs are often adversely affected by violent conflict such as civil war. At the same time though entrepreneurs may contribute to or even benefit from violent conflict and other ‘destructive’ and ‘unproductive’ activities that limit economic...
This study surveys the small but growing field of entrepreneurship and conflict in developing countries, which is also the topic of this special issue of the Journal of Small business and Entrepreneurship. We review recent contributions on how mass...
Most studies focus on trade effects and organizational outcomes of international standards, neglecting the effect of standards on employees. Using a two-year matched firm–employee panel dataset, this paper finds that the application of standards...
This paper analyses the Hungarian experience with SMEs development by highlighting the factors and policies that explain the sector features and dynamics and utilizes this experience to suggest an interpretation of the striking differences with...
The paper analyses the small- and medium-sized enterprise sector in Poland, seeking to answer the question of whether SME development along current lines is sufficient to assure the sustainable development of the Polish economy. Of the many aspects...
This Working Paper discusses mixed systems in which SMEs functioned successfully in the presence of extensive state ownership of large enterprises and even classical central planning. Past and present examples are considered in which a small...
In this paper, the role of small and medium size enterprises in the economic transformation of the countries of Central Europe is assessed. It argues that although these fulfil an important role, they are less significant as agents of macroeconomic...
Since 1992 a series of radical and successful reforms of their ownership and governance structures have been conducted by China's small and medium enterprises (SMEs). Innovative arrangements such as 'joint-stock co-operatives', 'joint-stock...
Robert J. Strom Interest in the study of entrepreneurship has flourished among scholars in recent years. This research has brought to light, among...
How does innovation impact on development? How, and under what conditions, do entrepreneurs in developing countries innovate? And what can be done to support innovation by entrepreneurs in developing countries? This policy brief addresses these...
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