... provide descriptive evidence that military experience or the military community help women overcome the gender gap in small business survival. Originality/value This type of descriptive research is common among entrepreneurial researchers, however, peer-reviewed research specific to US veterans...

...Kathleen Grace Purpose Small businesses file taxes in accordance with the personal income tax code because they are considered flow-through entities. Thus, personal income tax reforms directly affect the incentives small business owners face regarding employment and operations. The paper aims...

...David Wille; Adam Hoffer; Stephen Matteo Miller Purpose The purpose of this paper is to examine the status of small-business lending following the recession. Design/methodology/approach The authors survey the literature and analyze recent surveys of small-business lending. Findings...

... liquidity effect, which limits the ability of small business owners to raise the funds needed to pay the estate tax without liquidating their estates. Practical implications – The estimates suggest that the reductions in EIG taxes, brought about by the passage of 2001 EGTRRA, have lead to a higher...