This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...

During the last decades, creative and cultural approaches have been implemented in regional and urban development strategies as key drivers for competitiveness and growth. However, research literature tends to focus mainly in big cities and metropolis, not recognizing the potential of small...