Estonia introduced a new corporate income tax system in 2000, under which corporate profit is taxed only when it is paid out as dividends to shareholders. The switch to distributed profit or dividend taxation was billed as a means to attract investment, support enterprises and increase...

The EU cohesion policy funding aims to enhance economic, social and territorialcohesion across regions and countries in the European Union. This paper discusses theimplementation of the policy in Estonia since 2004 using as background information surveysof the theoretical and empirical...

Pissarides & Weber (1989) proposed the use of data on income and food consumption for estimating the extent of income underreporting and possibly tax evasion by the self-employed. This paper is the first to investigate the importance of the way in which self-employed households are identified....