The Fiscal Cliff Ahead: A Sectoral Exposure Index for the Expiration of Federal Small Business Relief among Abu Dhabi SMEs

Rodrigo Bochner
Emirati Journal of Business, Economics and Social Studies 06 Nov 2026 779 مشاهدة

المستخلص

This article develops the Fiscal Cliff Exposure Index (FCEI), a sector-level composite indicator anticipating the 31 December 2026 expiration of the UAE's federal Small Business Relief regime for Abu Dhabi SMEs. The contribution is methodological: it specifies the index's full formula, data sources, and construct-validation design, demonstrating its mechanics on a labeled illustrative case rather than an executed ranking. Combining threshold proximity, historical shock elasticity, and compliance-burden intensity from open Statistics Centre – Abu Dhabi data, the index ranks sectoral exposure once populated. A grouped-data Pareto interpolation keeps it executable regardless of publication granularity, giving policymakers and entrepreneurs a reproducible exposure benchmark.

الكلمات المفتاحية

fiscal cliff Small Business Relief UAE corporate tax SME taxation composite vulnerability index bunching estimation

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