Bei Einführung der ökologischen Steuerreform im Jahr 1999 wurden Unternehmen des Produzierenden Gewerbes sowie der Land- und Forstwirtschaft Vergünstigungen bei der Strom- und Energiesteuer eingeräumt. Die Bundesregierung plant, diese Vergünstigungen auch in Zukunft beizubehalten. Dazu...

This paper aims to contribute to a better understanding of the volume of the Non-Observed Economy (NOE) in Portugal, by estimating, based on MIMIC models (multiple indicators multiple causes), its path in the period 1977-2008. On the one hand, given the influence of the tax burden, the burden of...

Given contrasting evidence in the literature pertaining to the impact of Foreign Direct Investment on the host country’s economy, we take the case of Pakistan and test the said association for this nation. The data used for this study has spanned over the period of 1981 till 2010. Besides FDI,...

We model an urban labour market in a developing economy, incorporating workers’ risk attitudes. Trade-offs between risk aversion and ability determine worker allocation across formal and informal wage employment, and voluntary and involuntary self employment. Greater risk of informal wage...

This article investigates the relationship between corruption and firm performance in Greece using firm level data. Corruption is overall negatively associated with firm size and growth at the firm level. We focus on the effect of ‘administrative corruption’, whereby firms engage in corrupt...

This paper entitled "Patent as a motivation of starting a new entrepreneurial activity of high potential" based on a research that was held by the Greek Industrial Property Organization (O.B.I.), investigates the fate of Patents that the organization granted to residents of the country during...

Although traditionally the roads used for the transfer of the knowledge generated in the universities have been the publication of the investigation results in scientific magazines and the contracts with the companies, in the last times he/she is expanding the use of other two mechanisms: the...

The present work analyzes the characteristics of the programs that are implanting in the Spanish universities to foment the spin-offs creation, by means of a comparison with the existent in the European universities. The obtained results indicate that the existence of support programs to the...

This paper analyzes the relationship between the migration experience and the perception of risk when starting a business. In order to empirically validate the hypotheses formulated, this research uses data from the Global Entrepreneurship Monitor (GEM) in Spain during 2009. The analysis made...

We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increase their sales since...