This study investigates the impact of a tertiary education expansion on regional firm
development, as measured by average profits per firm. We exploit the quasi-random …

All over the planet, governments are desperate for funds to finance social policies, public
infrastructure and development projects. Yet, the very same governments routinely forego …

Purpose This study is the first attempt to analyze the effectiveness of recent two major tax
policies, the reductions in personal and corporate income taxes and a rise in indirect tax and …

The hypothesis about positive influence of lower tax rate was tested on the Russian small
businesses of construction and manufacturing sectors. The period from 2006 to 2014 …

This paper focuses on a hypothetical flat tax reform in the Netherlands. The aim is to
simulate different flat tax rates on different tax bases in order to identify realistic alternatives …

The work is aimed at defining the conditions necessary for improving efficiency of state
support of small enterprises in the Russian Federation. For this purpose, the article …

In this Appendix, we discuss the establishment of UASs in Switzerland and its impact on the
regional economy around the newly established UASs. In the mid-1990s, the Swiss federal …

Multinational enterprises may use income shifting techniques such as strategic transfer
pricing and debt shifting to reduce their global tax burden. Due to comparably low corporate …