This study tests whether the human capital theory is stronger than the screening hypothesis, using data from the Greek health sector. The paper estimates the rates of return of workers in the Greek health sector and tests the screening hypothesis. The evidence shows that the 'weak' version of...

This study tests whether the human capital theory is stronger than the screening hypothesis, using data from the Greek health sector. The paper estimates the rates of return of workers in the Greek health sector and tests the screening hypothesis. The evidence shows that the 'weak' version of...

In recent years, the pollution tax instrument has become a focus of the environmental policy debate. Many countries are presently considering implementing or increasing the rate of pollution taxes, while pollution abatement subsidies are used by local governments. However, a great part of the...

The existence of relationship between economic variables has always been an object of study within the scientific community. The aim of this paper is to investigate the relationship between public and private (household) health expenditure (macroeconomic and microeconomic approach) over time and...

The aim of this paper is to investigate, through economic science tools, the impact of economic downturn and Memorandum health policies, under the hypothesis that Household Health Expenditure (HHE) was increased. Apart from that, a secondary objective is to interpret the Greeks behavior of...

This paper examines the determinants of the variability in corporate effective tax rates before and after the beginning of the financial crisis in Greece. Analyzing firm-level data for the period between 2000 - 2014, we find strong evidence that specific firm characteristics including firm size,...

This paper examines the corporate income tax compliance costs and their determinants by analyzing survey and financial statements data from firms operating in Greece. We find that corporate tax compliance costs are of considerable size and vary with several firm-specific characteristics,...