generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares … incentive effects of such reforms on the SMEs? investment decisions adopting simple present value model. Ceteris paribus tax …

Small businesses (SMEs) depend on banks for credit. We show that the severity of the Eurozone crisis was worse in … banks while foreign banks' lending to the real sector stayed flat. Hence, SMEs remained dependent on domestic banks and were … sectors and countries with many SMEs vulnerable to global banking shocks …

activities) affecting the propensity of European small and medium sized enterprises (SMEs) to adopt energy efficiency measures …