This research explores the impact of COVID-19 on the mental health and wellbeing of small and medium-sized enterprise (SME) builders in New Zealand.

This paper examines whether, in light of the advances in technology and digital take-up rates, the benefits and compliance cost savings of applying accounting income to determine tax liabilities for small business now outweigh previous arguments that rejected such proposals.

The impact of COVID-19 has been felt across the economy and business sector, but for small businesses these shocks can be more challenging to deal with, with fewer resources to draw from. This report covers findings from the 2020 BCEC Small Business Survey including the significant costs, workforce and other pressures that businesses have experienced...

This report examines the use of electronic monitoring in franchises and the difference in incentives between franchise models that resemble independent entrepreneurship versus employment. The author argues that franchising provides a useful lens for policymakers to think about how to assign legal rights and responsibilities in other areas where corporations have blurred the lines between...

This inquiry has found widespread market failure in regards to the availability and affordability of essential small business insurance products.