This thesis presents an examination of the importance of Small and MediumEnterprises (SMEs) for economic growth and examines how sensitive employment inSMEs is to business cycle fluctuations in Brazil.The thesis uses different empirical techniques to investigate the role of SMEsin the Brazilian...

This dissertation analyzes the optimal mix of direct and indirect taxes in an economy with multiple tax collecting authorities when both the taxes are subject to evasion and to what extent the tax compliance behavior of individuals in the United States are persistent and spatially dependent....

Este documento analiza si las inversiones en plantas solares y eólicas generan empleo en el municipio en el que se instalan. Partiendo de una base de datos con información mensual durante 13 años, el trabajo explota la variabilidad temporal de la apertura y el tamaño de las plantas...

Summary of Banco de España Working Paper no. 2307

The Hopenhayn and Rogerson (1993) framework is extended to understand how different forms of taxing capital income affect fi rms’ investment and fi nancial policies over their life cycle. Corporate income taxation slows down fi rm growth over the life cycle by reducing after-tax profi ts...

Summary of Banco de España Working Paper no. 1939

Previous literature has shown that competition among regional governments may lead to inefficiently low levels of capital taxation, because governments do not take account of the external benefits of capital flight to other regions. However, the fiscal distortion is smaller the more elastic the...

Modeling systems based on graphical formalisms, such as Statecharts, has become standard practice in the design of embedded devices. Using paradigms established so far often results in complex models that are difficult to comprehend and maintain. To overcome this, we present a methodology to...

Drawing both on innovation diffusion theory and Radio frequency identification (RFID) technology, this paper assesses the influence of a set of determinants on the intention of Saudi Arabian retail firms to adopt RFID technology. In this study, a two-phase, multi-method approach was used. In the...

Master of Arts