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...

Wie wird in KMU, die eine Reform ihrer betrieblichen Partizipationsstrukturen als Antwort auf die wirtschaftliche Strukturkrise planen, während einer Akutkrise mit Blick auf diese Reform und auf die betriebliche Partizipation reagiert? Der vorliegende Beitrag untersucht diese Frage anhand von...

This contribution is concerned with the spread of new products in small and medium-sized enterprises in the manufacturing sector. Based on an empirical study it is analyzed according to which factors planned product launches are either genuine market novelties or products that are new from the...

Vor dem Hintergrund schwieriger Innovationsbedingungen insbeson dere in kleinen und mittleren Unternehmen (KMU) einerseits, häufig schwach ausgeprägter Mitbestimmungs strukturen in KMU andererseits, geht die Studie der These nach, dass zwischen Innovation und Interessenvertre tung positive...