Income tax evasion by small rms has been seldom investigated mostly because of lack of data. In this paper we use a large data set produced by the Italian Revenue Agency for this project to analyse a recent policy to contrast business income tax evasion. Since 1998 Italy has adopted a method to...

When firms recruit inventors, they acquire not only the use of their skills but also enhanced access to their stock of ideas. But do hiring firms actually increase their use of new recruits' prior inventions? Our estimates suggest they do, quite significantly in fact, by approximately 219% on...

La conmutación de larga distancia (CLD) cobra importancia producto de la continua reducción en costos de transporte. Este trabajo formaliza la relación CLD y salario mediante un modelo de búsqueda de trabajo que incluye el tiempo conmutado. Se plantea que la CLD es compensada en salario,...