The social-and-economic development of the regions is largely determined by state and specific features service industries’ development. high-quality level transport, housebuilding, communications, education science, health care other sectors this industry creates preconditions for sustainable growth all spheres national economy. article defines dynamics in sector Kuzbass, its significance form...

While corporate tax rates in OECD countries declined over the last decades, revenues from taxation relative to gross domestic product (GDP) remained remarkably stable. This paper uses a comprehensive firm-level data set analyze this rate-revenue puzzle taxation. Focusing on period 1995–2016, we show that reduction was counterbalanced by pronounced increase profits. We decompose rise profits int...

This technical note describes CRM at a high level and how tax administrations can implement framework to significantly strengthen revenue outcomes. A administration’s primary role is collect revenues on behalf of government fund the country’s social economic goals. Taxpayers are expected comply with their obligations as stated in law. Compliance degree which taxpayers meet obligations, whether ...

This paper develops a contest model of a professional sports league in which clubs maximize a weighted sum of profits and wins (utility maximization). The model analyzes how more win-orientated behavior of certain clubs affects talent investments, competitive balance and club profits. Moreover, in contrast to traditional models, we show that revenue sharing does not always reduce investment inc...

Recently, “platform ecosystem” has received attention as a key business concept. Sustainable growth of platform ecosystems is enabled by platform users supplying and/or demanding content from each other: e.g. Facebook, YouTube or Twitter. The importance and value of user data in platform ecosystems is accentuated since platform owners use and sell the data for their business. Serious concern is...

The mobile telecommunications industry is undergoing a rapid change, which is increasing the interdependency of firms in the sector. This trend increases the likelihood that mobile information and entertainment services will be delivered through inter-organisational networks of firms. These networks are the topic of this research. In particular we examine service networks and the possible influ...

States producing gas and oil have long levied severance taxes at the point of extraction, commonly placing most revenues into general funds. These taxes have assumed new meaning in many states amid the expansion of gas and oil production accompanying the advent of hydraulic fracturing. We reviewed all major statutes and constitutional amendments related to severance taxes that were enacted at t...

Along with substantial progress made recently in designing near-optimal mechanisms for multiitem auctions, interesting structural questions have also been raised and studied. In particular, is it true that the seller can always extract more revenue from a market where the buyers value the items higher than another market? In this paper we obtain such a revenue monotonicity result in a general s...

In combinatorial auctions using VCG, a seller can sometimes increase revenue by dropping bidders. In this paper we investigate the extent to which this counter-intuitive phenomenon can also occur under other deterministic dominant-strategy combinatorial auction mechanisms. Our main result is that such failures of “revenue monotonicity” can occur under any such mechanism that is weakly maximal—m...