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 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,...