Search results for: ELECTORAL TURNOUT, INCOME REDISTRIBUTION, DEVELOPED DEMOCRACIES

Implied Tax Subsidy Rates for Research and Development Expenditure in European OECD Countries (2019)
Open Research Data
open access
- P. Kasprzak
The implied rate of tax credits, developed by the OECD, is one way to measure the extent of R&D tax credits based on spending in different countries. Tax credit rates are measured as the difference between one R&D investment unit and the pre-tax income required to earn commission from that investment unit, assuming the firm is representative....
Entrepreneurs' intention to use tax relief
Open Research Data
open access
- P. Kasprzak
The dataset presents the results of research conducted by the author among Polish entrepreneurs in 2017–2020. The diagnostic survey method was used to collect primary data among enterprises from the SME sector. The measurement instrument was a survey questionnaire developed by the author. This study is a key piece of research. The aim was to examine...
Results of research on the SME sector in the context of applying tax reliefs
Open Research Data
open access
- P. Kasprzak
This dataset presents the quantitative results of the survey conducted in the period June 2019 - April 2020. In total, 274 completed survey questionnaires were obtained.