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Microfoundations of Small Business Tax Behaviour: A Capability Perspective

  • Published:2017-09-14 Issue:3 Volume:29 Page:497-513
  • ISSN:1045-3172
  • Container-title:British Journal of Management
  • language:en
  • Short-container-title:Brit J Manage

Author:

Battisti Martina1,Deakins David2

Affiliation:

1. University of Portsmouth Business School; Richmond Building; Portland Street Portsmouth PO1 3DE UK

2. Lancaster University Management School; Lancaster LA1 4YX UK

Funder

Inland Revenue Department

Ministry of Business, Innovation and Employment

Royal Society of New Zealand

Publisher

Wiley

Subject

Management of Technology and Innovation,Strategy and Management,General Business, Management and Accounting

Reference66 articles.

1. Small business owners’ attitudes on VAT compliance in the UK;Adams;Journal of Economic Psychology,2001

2. Understanding small business taxpayers - issues of deterrence, tax morale, fairness and work practice;Ahmed;International Small Business Journal,2005

3. What are dynamic capabilities and are they a useful construct in strategic management?;Ambrosini;International Journal of Management Reviews,2009

4. Strategic assets and organizational rent;Amit;Strategic Management Journal,1993

5. A contingent resource-based view of proactive corporate environmental strategy;Aragon-Correa;Academy of Management Review,2003

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