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Az eva tapasztalatai vállalkozói interjúk alapján
Semjén, András; Tóth, István János; Fazekas, Mihály - 2008
By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...
Persistent link: https://www.econbiz.de/10010494370
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Knowledge-intensive entrepreneurship and opportunities in two Polish industries
Woodward, Richard; Wojnicka, Elçzbieta; Pander, Wojciech - 2012
above average. The software industry is a young and dynamically growing one everywhere, and Poland is no exception …. Companies in the industry tend to be young and very small. In Poland, they are very focused on the domestic market and play the …
Persistent link: https://www.econbiz.de/10011430890
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Innovation systems and knowledge-intensive enterpreneurship: A country case study of Poland
Woodward, Richard; Wojnicka, Elçzbieta; Pander, Wojciech - 2012
This study surveys the current state of affairs in Poland with regard to the development of knowledge …&D) intensively. We place KIE in Poland in the larger institutional context, outlining the key features of the country's National …-based economy development in Poland. We observe significant progress due to Polish access to the European Union. The frequency with …
Persistent link: https://www.econbiz.de/10011430906
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Size and causes of the underground economy in Spain: A correction of the record and new evidence from the MCDR approach
Pickhardt, Michael; Sardà, Jordi - 2011
We review existing estimates of the size of the Spanish underground economy, apply the Ahumada et al. (2007, RIW) correction procedure to some of them and calculate the size of the underground economy in Spain for the period 1960 through 2009 by using the modified-cash-deposits-ratio (MCDR)...
Persistent link: https://www.econbiz.de/10010307911
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Guest workers in the underground economy
Djajić, Slobodan; Mesnard, Alice - 2013
Guest-worker programs have been providing rapidly growing economies with millions of temporary foreign workers over the last couple of decades. With the duration of stay strictly limited by program rules in most of the host countries and wages paid to guest workers often set at sub-market...
Persistent link: https://www.econbiz.de/10011381209
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Does Tax Evation Affect Unemployment and Educational Choice?
Kolm, Ann-Sofie; Larsen, Birthe - 2003
While examining the macroeconomic effects of government tax and punishment policies, this paper develops a three-sector general equilibrium model featuring matching frictions and worker-firm wage bargaining. Workers are assumed to differ in ability, and the choice of education is determined...
Persistent link: https://www.econbiz.de/10010321585
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Wages, Unemployment, and the Underground Economy
Kolm, Ann-Sofie; Larsen, Birthe - 2001
While examining the macroeconomic effects of increased government control of the informal sector, this paper develops a two-sector general equilibrium model featuring matching frictions and worker-firm wage bargaining. Different goods are produced in the formal sector and the informal sector,...
Persistent link: https://www.econbiz.de/10010321826
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Az alkalmi munkavállalói könyvvel történő foglalkoztatás jellemzői: egy 2008. áprilisi kérdőíves munkavállalói adatfelvétel eredményei
Semjén, András; Tóth, István János; Makó, Ágnes - 2008
The paper investigates the socio-demographic characteristics and the labor market history of casual workers that have been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers and their employers). By investigating that, as well...
Persistent link: https://www.econbiz.de/10010494374
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Cash, hoarding and the underground economy
Pickhardt, Michael; Sardà, Jordi - 2011
We further refine the Modified-Cash-Deposits-Ratio (MCDR) approach, developed by Pickhardt and Sardà (2011, 2012) with a view to analyze size and causes of the cash using section of the underground economy. Among other things, we address the issue of cash hoarding. Findings include that the...
Persistent link: https://www.econbiz.de/10010308477
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Governance im Spätsozialismus: Die Herausbildung hybrider Koordinationsformen und informeller Vernetzungen in Ungarn und Polen in den achtziger Jahren
Bohle, Dorothee - 1996
In der Transformationsforschung wird vielfach davon ausgegangen, daß die gegenwärtigen Umbruchprozesse in Zentral- und Osteuropa ihren Ausgangspunkt im Jahre 1989 nahmen. Im vorliegenden Papier wird demgegenüber am ungarischen und polnischen Beispiel gezeigt, daß die Grundlagen der 'großen...
Persistent link: https://www.econbiz.de/10010304085