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As the movement of population from the New Member States (NMS) of the EU to the older members is a relatively new flow, it is important to build up our knowledge of who is moving within Europe and how they are performing in their destinations...
Persistent link: https://www.econbiz.de/10005859700
Using micro-level data, we examine the effects of Russia`s 2001 flat rate income tax reformon consumption, income, and tax evasion. We use the gap between household expendituresand reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...
Persistent link: https://www.econbiz.de/10005860480
At the firm level, revenue and costs are well measured but prices and quantities are not. This paper shows that because of these data limitations estimates of returns to scale at the firm level are for the revenue function, not production function. Given this observation, the paper argues that,...
Persistent link: https://www.econbiz.de/10005860611