Because of its importance to a dynamic development of the economy, the formation of new firms has been viewed with greater interest from policy makers at the national, regional and local levels and from representatives of private business associations, formal and informal networks. According to...

Because of its importance to a dynamic development of the economy, the formation of new firms has been viewed with rapidly increasing interest from the perspectives of practical economic policy at the national, regional and local levels and from the perspectives of private business associations,...

Because of its importance to a dynamic development of the economy, the formation of new firms has been viewed with rapidly increasing interest from the perspectives of practical economic policy at the national, regional and local levels and from the perspectives of private business associations,...

Because of its importance to a dynamic development of the economy, over the last few years the formation of new firms has been viewed with rapidly in-creasing interest from the perspectives of practical economic policy at the na-tional, regional and local levels and from the perspectives of...

The paper estimates the distributional implications of income tax evasion in Hungary based on a random sample of administrative tax records of 230 thousand individuals. Gross incomes in the administrative tax records are compared with those in a nationally representative household budget survey,...

The paper estimates the distributional implications of income tax evasion in Hungary based on a random sample of administrative tax records of 230 thousand individuals. Gross incomes in the administrative tax records are compared with those in a nationally representative household budget survey,...

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private...

Auf der Grundlage von Vergleichen zwischen dem früheren Steuersystem mit der Steuerreform von 2000/2005 und konkurrierenden Alternativen werden in dieser Studie Verteilungsund Umverteilungseffekte auf die Gruppe der Selbständigen (Freie Berufe und Unternehmer) und anderen sozioökonomischen...

Abstract: I apply the Beveridge-Nelson business cycle decomposition method to the time series of murder in the United States (1900-2004). Separating out “permanent” from “cyclical” murder, I hypothesize that the cyclical part coincides with documented waves of organized crime, internal...