Kenneth Kriz

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While prior work has focused on the process through which IT may be adopted by microenterprises, this research takes it one step further by assessing the outcomes from IT adoption in microenterprises that have undergone technology, training and trust building interventions. It analyzes these using a systematic evaluation model that ties in the key(More)
This paper employs micro-level data to determine the factors characterizing individuals who evade payroll and income taxation in Estonia. Using logit estimation on three different cross-sectional datasets, we estimate the marginal effects of different individual characteristics on tax evasion. The three datasets give broadly analogous results. Payroll and(More)
Most of the previous research in applied public finance that assesses the effects of revenue volatility has used measures based on the deviation of revenue from its trend growth rate. In this paper, we take a different approach. We rely on the time-series decomposition of the growth rate series to measure volatility of a revenue source. The procedure is(More)
Current studies in the effects of ICTs on development consider the key variables that effect Gross Domestic Product growth. However it appears that there are a number of variables that affect this relationship over time. The same variable may be affected by growth while it also effects growth. An understanding of these relationships can enable a better(More)
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