In the practice of enterprises, there is no clear boundary between the establishment and development of economic and management tools. The purpose of the article is to study the influence of internal production conditions on the efficiency of enterprises. The novelty of the study concerns the...

We demonstrate that the choice of the transfer price and its effect on intra-firm trade and investment depends on the probability of detection and thus on the measure, on which tax authorities base their audit. A policy implication of the paper is that it should be preferable to condition audits...

Highway construction occurs nowadays mainly through widening of existing roads rather than building new roads. This paper documents that highway widenings considerably reduce congestion in the short run, defined here as 6 years. Using longitudinal microdata from highway detector loops in the...