The paper will be based on evidence offered by survey data collected through a structured questionnaire in a long range survey launched in July 2012 by the Steering Group of ASE Forum. The aim of the study was to reveal the trend, status, profile, features and the role of potentials enterprises...

Access to healthcare is formed according to the characteristics of the supply and demand. While siting hospitals, ?equity' in access to healthcare should be taken as a basis for all segments of society, and necessary measures should be taken to ensure that vulnerable groups benefit from health...

Developed countries have used several place-based policies to address the socioeconomic underdevelopment of their lagging regions ranging from tax exemptions to soft loans. Among these place-based policies, investment subsidies to private firms are one of the most popular in the EU. However, the...

This paper focuses on the evaluation of an incentive program for firms implemented in southern Italy during the last decade. In the framework of the policy instruments aimed to reduce territorial disparities, and to support local development, territorial integrated projects (TIP) constituted a...

The literature on horizontal tax interdependencies offered limited attention to the interactions on administrative policies although they play an important role in determining the total tax revenues collected. The incentive for sub-central tax authorities to share relevant taxpayer-specific...

This paper explores the role of Croatian large cities in financing local development projects. Croatian cities have limited autonomy in realization of public revenue. There are a small number of fiscal instruments to which cities can fully leverage or at least under the statutory limits can...

In fiscally centralised countries with a unique country-wide income tax schedule, it is straightforward to quantify the degree of progressivity. In fiscally decentralised countries with varying local tax schedules, however, this is not the case. In these countries, the effective tax...