Most governments of the Central and East European countries adopted in 1990s tax measures for a support of foreign direct investments. Such measures usually include 10-year tax holidays and exemption from import duties. They are mostly accompanied by grants for building an infrastructure and...

Most governments of the Central and East European countries adopted tax measures in the 1990s to support foreign direct investments. Such measures usually include 10-year tax holidays and exemption from import duties. They are mostly accompanied by grants for building infrastructure and creation...

The Central- and East European Countries have lowered their corporate tax rates substantially in order to induce shifts of production capacity to their countries. This paper analyses empirically how inward Foreign Direct Investment (FDI) flows channeled to these countries reacts to these tax...

Most governments of the Central and East European countries adopted in 1990s tax measures for a support of foreign direct investments. Such measures usually include 10-year tax holidays and exemption from import duties. They are mostly accompanied by grants for building an infrastructure and...

This paper reviews the impact of the global economic and financial crisis on two distinct emerging market regions: Central, Eastern and Southeastern Europe (CESEE) and Latin America. Similar to other emerging economies, both regions were initially surprisingly resilient as the crisis gathered...

Die vorliegende Studie analysiert in einem internationalen Vergleich die wichtigsten Merkmale der Entlohnung und Besteuerung des Faktors Arbeit, die Produktivität und andere Faktoren der Wettbewerbsfähigkeit sowie die Zusammensetzung des Steueraufkommens in Österreich (AT) und neun mittel-,...

This article briefly assesses the “venture capital friendliness” of four Central European tax/legal jurisdictions (Poland, Hungary, the Czech and Slovak Republics) following their European Union (EU) accession – in May 2004. It is noteworthy that, notwithstanding the heated debate on tax...