This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used:...

Mankiw's puzzle of long-term (durable) consumption is a significant topic that needs to be solved. We statistically analyze a time series sample from Germany and from the Czech Republic (2004Q1 to 2016Q4). Furthermore, we discussed the analyses that have been performed to date for the USA and...

Corporate longevity is - in essence - determined by a company's intrinsic competitive advantage (sometimes dubbed a moat) as well as exogenous factors: from business doing ease - to broader, macroeconomic and strategic factors. In this study, we have endeavoured to compare the business...