- Acevedo, I.; Castellani, F.; Lotti, G.; Székely, M. Informality in the time of COVID-19 in Latin America: Implications and policy options. PLoS ONE 2021, 16, e0261277. [CrossRef]
Paper not yet in RePEc: Add citation now
- Bank of Latin America. Latin America and the Caribbean 2019: Policies for Competitive SMEs in the Pacific Alliance and Participating South American Countries, SME Policy Index; OECD: Paris, France, 2019; ISBN 9789264495425.
Paper not yet in RePEc: Add citation now
Benites, M.; González-DÃaz, R.R.; Acevedo-Duque, .; Becerra-Pérez, L.A.; Tristancho Cediel, G. Latin American Microentrepreneurs: Trajectories and Meanings about Informal Work. Sustainability 2021, 13, 5449. [CrossRef]
Bvuma, S.; Marnewick, C. Sustainable Livelihoods of Township Small, Medium and Micro Enterprises towards Growth and Development. Sustainability 2020, 12, 3149. [CrossRef]
- Cabelkova, I. Sustainability of State Budgetary Expenses: Tax Compliance of Low-, Middle-, and High-Income GroupsâThe Evidence from the Czech Republic. Sustainability 2021, 13, 8966. [CrossRef]
Paper not yet in RePEc: Add citation now
Cabelkova, I.; Smutka, L. The Effects of Solidarity, Income, and Reliance on the State on Personal Income Tax Preferences. The Case of the Czech Republic. Sustainability 2021, 13, 10141. [CrossRef]
Cardoza, G.; Fornes, G.; Farber, V.; Gonzalez Duarte, R.; Ruiz Gutierrez, J. Barriers and public policies affecting the international expansion of Latin American SMEs: Evidence from Brazil, Colombia, and Peru. J. Bus. Res. 2016, 69, 2030â2039. [CrossRef]
Choi, Y.; Kim, H.; Lee, Y. Economic Consequences of the COVID-19 Pandemic: Will It Be a Barrier to Achieving Sustainability? Sustainability 2022, 14, 1629. [CrossRef] Sustainability 2022, 14, 2537 20 of 20
- Comisión Europea. GuÃa del Usuario Sobre la Definición del Concepto de Pyme. Available online: https://op.europa.eu/en/ publication-detail/-/publication/756d9260-ee54-11ea-991b-01aa75ed71a1/language-es (accessed on 7 December 2021).
Paper not yet in RePEc: Add citation now
- Conceição, O.C.; Saraiva, M.V.; Fochezatto, A.; Aniceto França, M.T. Brazilâs Simplified Tax Regime and the longevity of Brazilian manufacturing companies: A survival analysis based on RAIS microdata. EconomiA 2018, 19, 164â186. [CrossRef]
Paper not yet in RePEc: Add citation now
- Czainska, K.; Sus, A.; Thalassinos, E.I. Sustainable Survival: Resource Management Strategy in Micro and Small Enterprises in the Rubber Products Market in Poland during the COVID-19 Pandemic. Resources 2021, 10, 85. [CrossRef]
Paper not yet in RePEc: Add citation now
- Fabeil, N.F.; Pazim, K.H.; Langgat, J. The impact of COVID-19 pandemic crisis on micro-enterprises: Entrepreneursâ perspective on business continuity and recovery strategy. J. Econ. Bus. 2020, 3, 1â9. [CrossRef]
Paper not yet in RePEc: Add citation now
Fetzer, T.; Hensel, L.; Hermle, J.; Roth, C. Coronavirus Perceptions and Economic Anxiety. Rev. Econ. Stat. 2021, 103, 968â978. [CrossRef]
- Gonzales, D. RegÃmenes Especiales de Tributación para Pequeños Contribuyentes en America Latina; Banco Interamericano de Desarrollo: Lima, Peru, 2006; p. 57.
Paper not yet in RePEc: Add citation now
- Huang, C.; Wang, Y.; Li, X.; Ren, L.; Zhao, J.; Hu, Y.; Zhang, L.; Fan, G.; Xu, J.; Gu, X.; et al. Clinical features of patients infected with 2019 novel coronavirus in Wuhan, China. Lancet 2020, 395, 497â506. [CrossRef]
Paper not yet in RePEc: Add citation now
Huerta de Soto, J.; Sánchez-Bayón, A.; Bagus, P. Principles of Monetary & Financial Sustainability and Wellbeing in a Post-COVID19 World: The Crisis and Its Management. Sustainability 2021, 13, 4655. [CrossRef]
Kanapickiene, R.; Spicas, R. Credit Risk Assessment Model for Small and Micro-Enterprises: The Case of Lithuania. Risks 2019, 7,
Karnon, J. The Case for a Temporary COVID-19 Income Tax Levy Now, During the Crisis. Appl. Health Econ. Health Policy 2020, 18, 335â337. [CrossRef] [PubMed]
- Kevill, A.; Trehan, K.; Harrington, S.; Kars-Unluoglu, S. Dynamic managerial capabilities in micro-enterprises: Stability, vulnerability and the role of managerial time allocation. Int. Small Bus. J. Res. Entrep. 2021, 39, 507â531. [CrossRef]
Paper not yet in RePEc: Add citation now
Khan, S.A.R.; Ponce, P.; Tanveer, M.; Aguirre-Padilla, N.; Mahmood, H.; Shah, S.A.A. Technological Innovation and Circular Economy Practices: Business Strategies to Mitigate the Effects of COVID-19. Sustainability 2021, 13, 8479. [CrossRef]
- Kong, T.; Yang, X.; Wang, R.; Cheng, Z.; Ren, C.; Liu, S.; Li, Z.; Wang, F.; Ma, X.; Zhang, X. One year after COVID: The challenges and outlook of Chinese micro-and-small enterprises. China Econ. J. 2022, 15, 1â28. [CrossRef]
Paper not yet in RePEc: Add citation now
Larrimore, J.; Mortenson, J.; Splinter, D. Earnings shocks and stabilization during COVID-19. J. Public Econ. 2022, 206, 104597. [CrossRef] [PubMed]
- Lima, C.K.T.; de Medeiros Carvalho, P.M.; de Araújo Araruna Silva Lima, I.; de Oliveira Nunes, J.V.A.; Saraiva, J.S.; de Souza, R.I.; Lima, C.K.T.; da Silva, C.G.L.; Neto, M.L.R. The emotional impact of Coronavirus 2019-nCoV (new Coronavirus disease). Psychiatry Res. 2020, 287, 112915. [CrossRef]
Paper not yet in RePEc: Add citation now
Lin, Y.-C.; Chen, C.-L.; Chao, C.-F.; Chen, W.-H.; Pandia, H. The Study of Evaluation Index of Growth Evaluation of Science and Technological Innovation Micro-Enterprises. Sustainability 2020, 12, 6233. [CrossRef]
- Mann, C.L. Real and financial lenses to assess the economic consequences of COVID-19. Econ. Time COVID-19 2020, 81, 85.
Paper not yet in RePEc: Add citation now
- Mann, F.D.; Krueger, R.F.; Vohs, K.D. Personal economic anxiety in response to COVID-19. Pers. Individ. Dif. 2020, 167, 110233. [CrossRef] [PubMed]
Paper not yet in RePEc: Add citation now
- Mukhoryanova, O.; Kuleshova, L.; Rusakova, N.; Mirgorodskaya, O. Sustainability of micro-enterprises in the digital economy. E3S Web Conf. 2021, 250, 06008. [CrossRef]
Paper not yet in RePEc: Add citation now
- Naciones Unidas; CEPAL; BID; OCDE. EstadÃsticas Tributarias en América Latina y el Caribe. Available online: https://www. oecd.org/tax/tax-policy/brochure-estadisticas-tributarias-en-america-latina-y-el-caribe-2019.pdf (accessed on 7 December 2021).
Paper not yet in RePEc: Add citation now
- Oravský, R.; Tóth, P.; Bánociová, A. The Ability of Selected European Countries to Face the Impending Economic Crisis Caused by COVID-19 in the Context of the Global Economic Crisis of 2008. J. Risk Financ. Manag. 2020, 13, 179. [CrossRef]
Paper not yet in RePEc: Add citation now
- Pak, A.; Adegboye, O.A.; Adekunle, A.I.; Rahman, K.M.; McBryde, E.S.; Eisen, D.P. Economic Consequences of the COVID-19 Outbreak: The Need for Epidemic Preparedness. Front. Public Health 2020, 8, 241. [CrossRef]
Paper not yet in RePEc: Add citation now
Phillipson, J.; Gorton, M.; Turner, R.; Shucksmith, M.; Aitken-McDermott, K.; Areal, F.; Cowie, P.; Hubbard, C.; Maioli, S.; McAreavey, R.; et al. The COVID-19 Pandemic and Its Implications for Rural Economies. Sustainability 2020, 12, 3973. [CrossRef]
- Rajagopal, K.; Mahajan, V. Current and Post-COVID-19 Impact on SME Business Growth and Sustainability Trajectory. In Handbook of Research on Strategies and Interventions to Mitigate COVID-19 Impact on SMEs; IGI Global: Hershey, PA, USA, 2021; pp. 126â149.
Paper not yet in RePEc: Add citation now
- Ridwan Maksum, I.; Yayuk Sri Rahayu, A.; Kusumawardhani, D. A Social Enterprise Approach to Empowering Micro, Small and Medium Enterprises (SMEs) in Indonesia. J. Open Innov. Technol. Mark. Complex. 2020, 6, 50. [CrossRef]
Paper not yet in RePEc: Add citation now
- Sarmah, A.; Saikia, B.; Tripathi, D. Can unemployment be answered by Micro Small and Medium Enterprises? Evidences from Assam. Indian Growth Dev. Rev. 2021, 14, 199â222. [CrossRef]
Paper not yet in RePEc: Add citation now
- Servicio de Rentas Internas. Régimen Impositivo para Microempresas. Available online: https://www.sri.gob.ec/regimenimpositivo -para-microempresas (accessed on 7 December 2021).
Paper not yet in RePEc: Add citation now
Stephenson, A.V. The Impact of Personal Income Tax Structure on Income Inequality for Belgium, Bulgaria, Germany, Lithuania, and Poland: A Comparison of Flat and Graduated Income Tax Structures. Atl. Econ. J. 2018, 46, 405â417. [CrossRef]
- United Nations. Micro-, Small and Medium-Sized Enterprises Day. Available online: https://www.un.org/en/observances/ micro-small-medium-businesses-day (accessed on 7 December 2021).
Paper not yet in RePEc: Add citation now
Xu, B.; Li, L.; Liang, Y.; Rahman, M. Measuring Risk Allocation of Tax Burden for Small and Micro Enterprises. Sustainability 2019, 11, 741. [CrossRef]