It is generally accepted that within nations devoid of significant limitations on administrative capacity, all products and services should be subject to a uniform value-added tax (VAT). If compliance is impeccable, the c-efficiency of VAT in these countries, which measures actual revenue over...

Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where IFRS becomes mandatory; ii) a moderate response to an administrative notch below...

This study by order of the Gesellschaft für Technische Zusammenarbeit (GTZ) provides an overview of the SME definition and the system of SME statistics in the European Union. The European SME definition is particularly examined with respect to the inclusion of specific groups such as the crafts...

Cette étude par ordre de la Gesellschaft für Technische Zusammenarbeit (GTZ) fournit un aperçu préliminaire au sujet de la définition et du système statistique de l'Union Européenne concernant les PME. La définition européenne des PME est examinée en particulier relative à l'inclusion...