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An annotated bibliography of tax compliance and tax compliance costs. …
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Croatia recently signed several trade liberalisation agreements. The cornerstones of its trade policy are WTO … membership, the Stabilisation and Association Agreement with the EU and Croatia's application of membership as well as bilateral … impact of Croatia's agricultural trade policy on the agri-food sector. For the analysis, a partial equilibrium model based on …
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products with revealed comparative advantages in the EU markets for Hungary and to a lesser extent for Croatia, but have not … identified any such aggregated agro-food product group for Slovenia. Yet, also Hungary and Croatia have faced difficulties in …
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The complexity of a tax system can be measured by the costs of private taxpayers and businesses in complying with the … tax law. According to the empirical literature tax compliance costs are strongly correlated with the source and the amount … differentiates between the compliance costs in the proper sense as well as the costs of tax planning. It also quantifies the cost …
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This paper explores the feasibility to extend the Standard Cost Model (SCM) for calculating the costs of government regulation by taking all transaction costs into account which stem from the principal/agent relationship between regulatory authorities and economic entities. From that perspective...
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This article analyzes the impact of market power on a transferable emissions permit system (TEPS). The application is carried out for the case of the "Programa de Compensación de Emisiones" in the city of Santiago, Chile, using data for 1997. In addition
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