The increasing competition in the tourism sector forces tourist destination countries to search for ways to improve their competitiveness. One way is cutting non-cost element of prices such as taxes. The paper examines and analyses the most relevant types of taxes in the tourism sector and...

<title>Abstract</title>The paper empirically examines the impact of freedom from regulation in different institutional areas on business entry rate in 10 Organisation for Economic Co-operation and Development countries over the period 1995--2007. Employing the feasible generalized least squares econometric...

In the paper we estimate indicators of labour income taxation established by the OECD for Slovenia and Croatia and provide international comparisons. The tax systems decrease cost competitiveness of the expensive Slovenian minimum-wage workers relative to Croatian. However they reduce the labour...

Regulation of labour markets is often viewed as being hostile to entrepreneurship. Several studies investigate the effects of labour market institutions on entrepreneurship in terms of self-employment but there is a relatively small number of international studies relating labour market...