Have a personal or library account? Click to login
Fiscal policy before and during COVID-19 and its impact on the creation of new comapnies Cover

Fiscal policy before and during COVID-19 and its impact on the creation of new comapnies

Open Access
|Jan 2023

References

  1. Boudreaux, C.J., Escaleras, M.P., &amp; Skidmore, M. (2019). Natural Disasters and Entrepreneurship Activity. Economics Letters, 182(3), 82-85.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/j.econlet.2019.06.010" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/j.econlet.2019.06.010</a></dgdoi:pub-id>
  2. Braunerhjelm, P., &amp; Eklund, J.E. (2014). Taxes, Tax Administrative Burdens and New Firm Formation. Kyklos, 67(1), 1-11.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1111/kykl.12040" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1111/kykl.12040</a></dgdoi:pub-id>
  3. Canare, T., Francisco, J.P., &amp; Morales, J.F. (2017). Firm Creation and the Ease and Cost of Doing Business. RSN-PCC Working Paper, (17-009).<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.2139/ssrn.3096366" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.2139/ssrn.3096366</a></dgdoi:pub-id>
  4. Compbell, N.D., &amp; Rogers, T.M. (2007). Economic Freedom and Net Business Formation. Cato Journal, 27(1), 23-36.
  5. Fonseca, R., Lopez-Garcia, P., &amp; Pissarides, C.A. (2001). Entrepreneurship, Start-up Costs and Employment. European Economic Review, 45(4-6), 692-705.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/S0014-2921(01)00131-3" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/S0014-2921(01)00131-3</a></dgdoi:pub-id>
  6. Fritsch, M., Greve, M., &amp; Wyrwich, M. (2021). The COVID-19 Pandemic and Entrepreneurship in Germany: First Observations and Interpretations (No. 2021-007). Jena Economic Research Papers.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.17323/2500-2597.2021.4.42.51" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.17323/2500-2597.2021.4.42.51</a></dgdoi:pub-id>
  7. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://businessinsider.com.pl/finanse/handel/pandemia-przyspieszyla-rozwoj-rynku-e-commerce/vkmt366">https://businessinsider.com.pl/finanse/handel/pandemia-przyspieszyla-rozwoj-rynku-e-commerce/vkmt366</ext-link> (Accessed: 2022.05.20).
  8. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://entreprenorskapsforum.se/wp-content/uploads/2013/05/WP_23.pdf">https://entreprenorskapsforum.se/wp-content/uploads/2013/05/WP_23.pdf</ext-link> (Accessed: 2022.05.20).
  9. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://estonianworld.com/business/estonia-ranked-among-the-worlds-top-startup-ecosystems/">https://estonianworld.com/business/estonia-ranked-among-the-worlds-top-startup-ecosystems/</ext-link> (Accessed: 2022.05.20).
  10. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://expertsender.pl/blog/jak-bardzo-urosl-polski-e-commerce-w-2020-roku/">https://expertsender.pl/blog/jak-bardzo-urosl-polski-e-commerce-w-2020-roku/</ext-link> (Accessed 2022.05.20).
  11. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://e-estonia.com/tax-competitiveness-index-2022-estonia-has-the-worlds-best-tax-system/">https://e-estonia.com/tax-competitiveness-index-2022-estonia-has-the-worlds-best-tax-system/</ext-link> (Accessed: 2022.11.23).
  12. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://incorporate.ee/insights/articles/3-reasons-why-estonia-one-best-business-environments-world">https://incorporate.ee/insights/articles/3-reasons-why-estonia-one-best-business-environments-world</ext-link> (Accessed: 2022.11.23).
  13. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://taxfoundation.org/country/poland/">https://taxfoundation.org/country/poland/</ext-link> (Accessed: 2022.11.23).
  14. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.biznes.gov.pl/pl/portal/00251">https://www.biznes.gov.pl/pl/portal/00251</ext-link> (Accessed: 2022.11.23).
  15. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.doingbusiness.org/">https://www.doingbusiness.org/</ext-link> (Accessed: 2022.05.20).
  16. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.euractiv.pl/section/bezpieczenstwo-i-obrona/news/przeciwnicy-obostrzen-wskazywali-brali-ten-kraj-za-przyklad-teraz-szwecja-wprowadza-jednak-restrykcje/">https://www.euractiv.pl/section/bezpieczenstwo-i-obrona/news/przeciwnicy-obostrzen-wskazywali-brali-ten-kraj-za-przyklad-teraz-szwecja-wprowadza-jednak-restrykcje/</ext-link> (Accessed: 2022.05.20).
  17. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.eu-startups.com/2019/11/the-5-best-countries-in-the-europe-for-founders-and-startups/">https://www.eu-startups.com/2019/11/the-5-best-countries-in-the-europe-for-founders-and-startups/</ext-link> (Accessed: 2022.05.20).
  18. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.eu-startups.com/2019/11/the-5-best-countries-in-the-europe-for-founders-and-startups/">https://www.eu-startups.com/2019/11/the-5-best-countries-in-the-europe-for-founders-and-startups/</ext-link> (Accessed: 2022.05.20).
  19. Klapper, L., &amp; Love, I. (2011). The Impact of the Financial Crisis on New Firm Registration. Economics Letters, 113(1), 1-20.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/j.econlet.2011.05.048" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/j.econlet.2011.05.048</a></dgdoi:pub-id>
  20. Kreft, S.F., &amp; Sobel, R.S. (2005). Public Policy, Entrepreneurship, and Economic Freedom. Cato Journal, 25(2), 595-608.
  21. Lewis, V., &amp; Winkler, R. (2015). Fiscal Policy and Business Formation in Open Economies. Research in Economics, 69(4), 603-620.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1016/j.rie.2015.09.004" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1016/j.rie.2015.09.004</a></dgdoi:pub-id>
  22. Popescu, A.I. (2021). Business Formation During The Coronavirus Pandemic. A Regional Analysis Considering Knowledge And Technological Intensity. Economic Computation &amp; Economic Cybernetics Studies &amp; Research, 55(4), 26-43.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.24818/18423264/55.4.21.13" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.24818/18423264/55.4.21.13</a></dgdoi:pub-id>
  23. Shane, S. (2011). The Great Recession’s Effect On Entrepreneurship. Economic Commentary, 24(3), 1-4.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.26509/frbc-ec-201104" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.26509/frbc-ec-201104</a></dgdoi:pub-id>
  24. Venâncio, A., Barros, V., &amp; Raposo, C. (2020). Corporate Taxes and High-quality Entrepreneurship. Small Business Economics, 58(3), 1-30.<dgdoi:pub-id xmlns:dgdoi="http://degruyter.com/resources/doi-from-crossref" pub-id-type="doi"><a href="https://doi.org/10.1007/s11187-020-00413-0" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1007/s11187-020-00413-0</a></dgdoi:pub-id>
Language: English
Page range: 61 - 76
Submitted on: Nov 20, 2022
Accepted on: Dec 11, 2022
Published on: Jan 11, 2023
Published by: Sciendo
In partnership with: Paradigm Publishing Services
Publication frequency: 4 times per year

© 2023 Anetta Sokołowska, Viktor Trasberg, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.