Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. The results show that the new tax regime for micro...

Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. The results show that the new tax regime for micro...

While tax corruption is widespread in many countries with inferior business environments, it is unclear how the characteristics of taxpayers influence their tax behaviour. This study investigates the impact of manager expertise on firms' tax corruption in a transition economy. Using a...

Die amtliche Statistik erfasst die außenwirtschaftlichen Aktivitäten deutscher Unternehmen unvollständig, sowohl im Hinblick auf die verschiedenen Formen des Auslandsengagements als auch hinsichtlich deren Volumina. Unternehmensangaben sind nur für die Ein- und Ausfuhren (Im-/Exporte) sowie...