In a 2007 research paper for the SBA, Erin Kepler and Scott Shane found that 14 percent of the women entrepreneurs in their sample had employer firms, versus nearly 22 percent of the men. The Kauffman Firm Survey (KFS) found higher rates for both genders, perhaps because it is drawn from the Dun & Bradstreet database, which includes only young firms that are ―serious‖ enough to merit a credit report. But here again, a gap was found: Of the firms owned solely or primarily by women, 36 percent were employer firms, versus 44 percent for those owned solely or primarily.