Small Business Acceptance of Foreign Sales Corporation Incentives

W. Timothy O'Keefe

Entrepreneurship Theory and Practice, 1986, vol. 11, issue 1, 43-52

Abstract: This is the second year in which companies with export sales may elect to participate in the new tax incentives offered by the Foreign Sales Corporation legislation. Although Congress specifically included incentives aimed at the small and medium exporter in the legislation, smaller exporters are less likely to participate than larger exporters. This study examines the comparative perceptions of smaller and larger exporters regarding the export incentive legislation and offers some alternatives that may make participation by smaller exporters more attractive.

Date: 1986
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Persistent link: https://EconPapers.repec.org/RePEc:sae:entthe:v:11:y:1986:i:1:p:43-52

DOI: 10.1177/104225878601100104

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