Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective...

Although the Visegrád Four countries often defended the same or similar positions in the European Convention, their views differed on many important issues. This situation is likely to be repeated at the upcoming Intergovernmental Conference. This basically confirms the tendency that can be...

Phare support to SME development has mainly consisted of technical assistance and advisory services to national institutions, support to SME policy and legislative development and financial support for SME development. Progress has been made in tackling problems inherited from the past, as well...

This ex post evaluation addresses the EU/EC’s pre-accession assistance provided to the twelve countries that acceded to the European Union as part of the ‘fifth wave’ of EU enlargement, i.e. Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia...

This paper exploits the rapid rise in self-employment rates in post-communist Eastern Europe as a valuable ?quasi-experiment? for understanding the sources of entrepreneurship. A relative demand-supply model and an individual sectoral choice model are used to analyze a 1993 survey of 27,000...