Tax changes kicking in for 2013 have deflated small business values, but there are more transactions as buyers hope to get a good price, according to a new study from BizBuySell, the online business-for-sale marketplace.

More deals: Brokers surveyed say they are currently seeing an increase in the number of deals being completed, compared to the same time in 2012. What’s more, the rest of 2013 will be even more successful. In the survey, 54% of brokers expect slight to significant improvements, while only 13% expect no change from the activity so far this year.

In the wake of the presidential election and "fiscal cliff" worries, buyers and sellers are being proactive in the marketplace. “Owners finally feel their businesses are healthy enough to put on the market, and buyers are finding better lending options to fund their purchases,” says the study. With the economy improving and stocks at record highs, it isn't surprising to see the market growing more crowded.

In terms of tax effects, over 91% of brokers surveyed say that tax changes are either slightly or greatly deflating small business values. Continued uncertainty about tax changes is inducing many business owners to sell now rather than risk the possibility of even more detrimental tax changes in the future, says the study.