The authors analyze the differences between the behavior of private firms and that of producer cooperatives in a matched sample of the two organizational types from the regions of Emilia Romagna and Toscana in North-Central Italy, where producer cooperatives are numerous. Individual firm-level...

This paper reviews potential applications of environmental taxes in the energy sector. Theoretical and practical arguments for using environmental taxes are reviewed, and possible arrangements outlined for levying environmental taxes on energy. In contrast to most environmental taxes, taxes on...

The authors test whether the findings of John McCallum (1995) and John F. Helliwell (1996)--that the Canada-U.S. border substantially decreases trade--are evident in Canada's trade with the rest of the world. They also test whether there are differences across provinces and between each...

Purpose – The aim is to determine, in a business context, if tagging is a more effective method of discovering relevant information when compared to traditional hierarchical filing systems. Design/methodology/approach – A five‐step interpretive hybrid approach of using both a focus group,...

This paper considers the taxation of small business and entrepreneurial incomes in Poland. In both transition economies and existing West European market economies, the efficient taxation of entrepreneurial incomes presents particular difficulties, partly due to the absence of clearly defined...

In the economic growth literature there have been numerous theoretical and empirical studies that examined a multitude of potential factors and policies affecting economic growth, primarily public policies such as infrastructure, education, and taxes. While we have some understanding of how...