Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance. It finds that existing definitions are usually too narrow to encompass the topic in full and a wider definition is...

This paper uses 11 years of data from household panel data sets for the Netherlands, Germany and Great-Britain to investigate part-time employment and the role of institutions and preferences on transitions from part-time into full-time employment or into other employment statuses. The...

Using European Union Labour Force Survey data on over 2.5 million workers in Italian regions for the period 1999-2010, we investigate the determinants of involuntary non-standard (temporary and part-time) employment (INE). We find that regional differences significantly affect the probability of...

The basic idea of real options analysis is that flexibility has value. Increasing the flexibility of investmentprojects may therefore substantially increase their value. Ignoring the value of flexibility implies that erroneously investmentprojects without much flexibility may be preferred to...

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...

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,...

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,...