There has been strong empirical evidence that demand variability increases as one moves up the supply chain (from the retailer to the raw materials supplier), a phenomenon called bullwhip effect. This paper examines the bullwhip effect and in particular one of its main causes, demand...

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,...