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Full-Text Articles in Entrepreneurial and Small Business Operations
Together We Stand: The Solidarity Effect Of Personized Sellers On Essential Workers, Katina Kulow, Kara Bentley, Priyali Rajagopal
Together We Stand: The Solidarity Effect Of Personized Sellers On Essential Workers, Katina Kulow, Kara Bentley, Priyali Rajagopal
Business Faculty Articles and Research
The current research examines how products from personized sellers operate as a source of social support and solidarity for essential workers who are experiencing elevated levels of occupational stress since the advent of COVID-19. A series of experiments show that consumers who view themselves as essential workers prefer products from personized sellers (e.g., Etsy) compared to nonpersonized sellers (e.g., Amazon). These effects are driven by higher feelings of solidarity made salient by the personized seller. Our findings document a novel way by which consumers who are experiencing significantly high levels of occupational stress during the COVID-19 pandemic may seek social …
Tax Progressivity And Entrepreneurial Dynamics, Orkhan Nadirov, Bruce Dehning
Tax Progressivity And Entrepreneurial Dynamics, Orkhan Nadirov, Bruce Dehning
Accounting Faculty Articles and Research
This study examines how tax progressivity affects entrepreneurial dynamics in 18 countries. The results show that increased downside progressivity has a positive influence on the transition rate from nascent entrepreneurship to established business ownership. In addition, only downside progressivity calculated using marginal tax rates is related to the transition ratio, implying that it is marginal tax rates, and not average tax rates, that are used in the entrepreneurial decision-making process. This paper contributes to our understanding of entrepreneurial dynamics and the effect of tax progressivity on the transition from nascent entrepreneurship to established business ownership.