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E&BSS: Corruption and management practices. Firm-level evidence - Daphne Athanasouli (UCL SSEES)

We argue that corruption can decrease aggregate productivity by deteriorating firm management practices.  More...

Starts: Mar 18, 2014 5:00:00 PM

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E&BSS: The urban-rural divide in educational outcome: Evidence from Russia - Chiara Amini (London Metropolitan University, UK)

This paper analyses the differences in educational achievement between urban and rural Russian secondary school students using data from the Program for International Student Assessment (PISA) surveys. More...

Starts: Feb 11, 2014 5:30:00 PM

E&BSS: A Neo-Institutional Framework To Analyse Tax Evasion by Owners-Managers in the Transition Business Environment - Tomasz Mickiewicz (Aston University; ESRC Enterprise Research Centre, UK)

Publication date: Jan 28, 2014 3:32:16 PM

Start: Mar 11, 2014 5:00:00 PM
End: Mar 11, 2014 6:30:00 PM

Location: Room 347, 16 Taviton Street, UCL, London, WC1H 0BW

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We build on the new institutionalism approach in order to propose a framework to explain tax evasion in business. 

We consider environmental factors operating both at the societal level and at the organizational population level and look at relational carriers of institutional influences. We combine normative, cultural-cognitive and regulatory-instrumental perspectives that can shed light on tax compliance amongst business owners-managers. We also highlight the specific elements that reinforce these factors under a transition institutional environment. We illustrate our model with an empirical application, utilizing survey data on owners-managers of Latvian businesses, testing hypotheses related to institutional dimensions we identified.

Tomasz Mickiewicz is Professor within the Economics and Strategy Group at Aston Business School and his previous position (until 2012) was Professor of Comparative Economics at UCL. He is President of the European Association for Comparative Economic Studies and editor of Regional Studies. His principal research interests are related to entrepreneurship and institutions. He extensively publishes in academic journals and his recent publications included papers in Journal of Business Venturing, Small Business Economics, Review of Development Economics, Journal of Comparative Economics and others.

All welcome - no registration required.

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