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Full-Text Articles in Business
Tax Uncertainty And Business Activity, Jungho Lee, Jianhuan Xu
Tax Uncertainty And Business Activity, Jungho Lee, Jianhuan Xu
Research Collection School Of Economics
We investigate the extent to which uncertainties about tax policies affect business activities. We develop a statewide tax-uncertainty measure (TU measure) and show that it captures state corporate tax uncertainty. By comparing adjacent counties across state borders, we show that increasing tax uncertainty by one standard deviation (a 30% increase in the TU measure) leads to a 0.17% point per-year decrease in the growth rate of establishments over two years. The result holds after conducting a variety of robustness checks and is not likely to be driven by general state-policy uncertainties.
Diagnostic Report On Undeclared Work In Kosovo: Preliminary Report, Colin C. Williams
Diagnostic Report On Undeclared Work In Kosovo: Preliminary Report, Colin C. Williams
Colin C Williams
Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams
Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams
Colin C Williams
Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams
Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams
Colin C Williams
Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams
Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams
Colin C Williams
Explaining Cross-Country Variations In The Prevalence Of Informal Sector Competitors: Lessons From The World Bank Enterprise Survey, Colin C. Williams
Explaining Cross-Country Variations In The Prevalence Of Informal Sector Competitors: Lessons From The World Bank Enterprise Survey, Colin C. Williams
Colin C Williams
Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams
Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams
Colin C Williams
Undeclared Economic Activities Of Croatian Companies Findings From A Representative Survey Of 521 Companies, Colin C. Williams
Undeclared Economic Activities Of Croatian Companies Findings From A Representative Survey Of 521 Companies, Colin C. Williams
Colin C Williams
College News
Business Exchange
Forum Highlights the Value of Diversity in the Classroom and Boardroom; Marketing Professor Wins Teaching Accolades; DePaul Business Programs Earn Rankings
The Road Through The Rust Belt: From Preeminence To Decline To Prosperity, William M. Bowen Editor
The Road Through The Rust Belt: From Preeminence To Decline To Prosperity, William M. Bowen Editor
Upjohn Press
The chapters in this book explore reasons for the decline of "Rust Belt" cities and the often innovative responses of local leaders and entrepreneurs that are helping to revive these areas.
Beyond The Formal Economy: Evaluating The Level Of Employment In Informal Sector Enterprises In Global Perspective, Colin C. Williams
Beyond The Formal Economy: Evaluating The Level Of Employment In Informal Sector Enterprises In Global Perspective, Colin C. Williams
Colin C Williams
Enabling Enterprise: Tackling The Barriers To Formalisation, Colin C. Williams
Enabling Enterprise: Tackling The Barriers To Formalisation, Colin C. Williams
Colin C Williams
No abstract provided.
Jde 2012 Ghana Motives.Pdf, Colin C. Williams
Jde 2012 Ghana Motives.Pdf, Colin C. Williams
Colin C Williams
Evaluating Competing Theories Of Informal Entrepreneurship: Some Lessons From Ukraine, Colin C. Williams, Sara Nadin, Peter Rodgers
Evaluating Competing Theories Of Informal Entrepreneurship: Some Lessons From Ukraine, Colin C. Williams, Sara Nadin, Peter Rodgers
Colin C Williams
Entrepreneurship In The Informal Economy: Commercial Or Social Entrepreneurs?, Colin C. Williams, Sara Nadin
Entrepreneurship In The Informal Economy: Commercial Or Social Entrepreneurs?, Colin C. Williams, Sara Nadin
Colin C Williams
Re-Thinking Informal Entrepreneurship: Commercial Or Social Entrepreneurs?, Colin C. Williams, Sara Nadin
Re-Thinking Informal Entrepreneurship: Commercial Or Social Entrepreneurs?, Colin C. Williams, Sara Nadin
Colin C Williams
Evaluating The Nature Of The Relationship Between Informal Entrepreneurship And The Formal Economy In Rural Communities, Colin C. Williams
Evaluating The Nature Of The Relationship Between Informal Entrepreneurship And The Formal Economy In Rural Communities, Colin C. Williams
Colin C Williams
This paper evaluates critically the different theorizations of the nature of the relationship between informal entrepreneurship and the formal economy, which variously depict informal entrepreneurship as a leftover from a previous era, a survival practice for those excluded from the formal economy, and a complement or an alternative to participation in the formal economy. Reporting evidence from 350 face-to-face interviews in English rural communities, no single theorization is found to be universally applicable. Instead, all are shown to be valid in relation to different forms of informal entrepreneurship, and only by combining them is it feasible to achieve a finer-grained, …
Women Entrepreneurs In The Indian Informal Sector, Colin C. Williams
Women Entrepreneurs In The Indian Informal Sector, Colin C. Williams
Colin C Williams
Purpose – Studies on women entrepreneurs either view women through a structuralist lens, as marginalised populations engaged in low-quality work, or through a neo-liberal lens, as engaged in relatively higher quality endeavour more as a rational choice. The aim of this paper is to evaluate critically these explanations in relation to women entrepreneurs in the informal sector in India. Design/methodology/approach – To evaluate the contrasting explanations of structuralist and new liberal approaches, questionnaire surveys were conducted in two phases, namely 2007 and 2010, over a period of several months. The sample design was stratified random and the sample was taken …
Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams
Spatial Variations In The Character Of Off-The-Books Entrepreneurship: Lessons From A Study Of Contrasting Districts In Moscow, Colin C. Williams
Colin C Williams
Although there is growing recognition that many entrepreneurs start-up trading partially or wholly off-the-books, few have evaluated whether the character of this hidden enterprise culture varies spatially. To begin to do so, this paper evaluates whether and how the nature of off-the-books entrepreneurship differs across an affluent, mixed and deprived district of Moscow. Drawing upon 313 face-to-face interviews, the finding is that wholly legitimate enterprises represent just the tip of the iceberg in Moscow. Beneath the surface in all the districts is a large hidden enterprise culture. However, off-the-books entrepreneurship in the affluent district is comprised more of registered businesses …
Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams
Entrepreneurship And The Informal Economy: An Overview, Colin C. Williams
Colin C Williams
In recent decades, the field of entrepreneurship studies has become increasingly interested in the relationship between entrepreneurship and the informal economy. This paper reviews this burgeoning sub-field of entrepreneurship studies that recognizes how entrepreneurs do not always conduct their business affairs wholly by the rulebook. Evaluating this rapidly growing body of literature, it reviews the findings regarding the preponderance of entrepreneurs to engage in the informal economy, the nature of such informal entrepreneurship, the characteristics of informal entrepreneurs and the motives underpinning participation in such endeavor, along with the competing theories that have sought to explain engagement in this type …
Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams
Explaining The Off-The-Books Enterprise Culture Of Ukraine: Reluctant Or Willing Entrepreneurship?, Colin C. Williams
Colin C Williams
In recent years, there has been a growing realisation that beyond the realm of legitimate entrepreneurship is a large hidden enterprise culture composed of entrepreneurs conducting some or all of their trade off-the-books. Until now, however, few have evaluated how many entrepreneurs start-up their ventures trading off-the-books and why they do so. Reporting face-to-face interviews conducted in Ukraine during 2005-06 with 331 entrepreneurs, the finding is not only that the vast majority (90%) operate partially or wholly off-the-books but also that they are not all driven by necessity and as a last resort and survival strategy into entrepreneurship. Revealing how …