Special Economic Zones (SEZs) were established to attract entrepreneurs to invest in Polish regions in order to increase their social and economic development. One of the most important incentives offered in SEZs is state aid in the form of an income tax exemption. The objective of this paper is...

This article examines the implementation and effectiveness of the European structural and investment funds with regard to regional governance. The study uses the example of development processes in two border regions in Bavaria, the district of Cham on the Bavarian-Czech border and the district...

In this paper the authors undertake an ex-post evaluation of whether the special economic zones (SEZs) introduced in Poland in 1994 have been successful in meeting regional development objectives. They evaluate the policy of as many of its objectives as possible: employment creation, business...