Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, under contract no. T AXUD / 00 / 312. Some of the results form part of the report "Company Taxation in the Internal Market" of the Commission Services released in autumn 2001. We present estimates of effective average tax rates (EATR) in five EU Member States (France, Germany, Ireland, the Netherlands and the UK) plus the USA based on the European Tax Analyzer approach. The European Tax Analyzer is a computer based model firm approach for...
Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commi...
As the Kyoto conference of the parties on the United Nations Framework Convention on Climate Change once again underscored, man-made climate change has become one of the major challenges to our generation and many generations to come. Since scientific evidence on climate change can be seen as increasingly reliable, the focus of our attention has to turn more and more to the question of foreseeable damages and to possibilities to prevent and mitigate climate change. In other words, we need to analyse the economic aspects of man marle climate change and the policy options to prevent its most...
As the Kyoto conference of the parties on the United Nations Framework Convention on Climate Change once again underscored, man-made climate change ha...
Investigates the effectiveness of active labour market programmes through the example of Poland. This study applies statistical methods to economic data, to show that training programmes increase, whereas job subsidies and public works decrease chances of finding work for the unemployed.
Investigates the effectiveness of active labour market programmes through the example of Poland. This study applies statistical methods to economic da...
1. 1 Summary This thesis intends to answer three questions: First, what is a lead market; second, what constitutes a lead market, and third, how companies can harness lead markets to generate global innovations. Considering the international, cross-border diffu sion of innovations one can observe that a particular technological design such as the facsimile machine, the personal computer or the mobile cellular telephone is often adopted by one country or region much earlier than by other countries which subsequently follow this country, which I will call the lead market. A lead market is...
1. 1 Summary This thesis intends to answer three questions: First, what is a lead market; second, what constitutes a lead market, and third, how compa...
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission 's Steering Group.
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporat...
In January 2005, the German government enacted a substantial reform of the welfare system, the so-called Hartz IV reform . This book evaluates key characteristics of the reform from a microeconometric perspective. It investigates whether a centralized or decentralized organization of welfare administration is more successful to integrate welfare recipients into employment. Moreover, it analyzes the employment effects of an intensified use of benefit sanctions and evaluates the effectiveness and efficiency of the most frequently assigned Active Labor Market Programs. The analyses have a focus...
In January 2005, the German government enacted a substantial reform of the welfare system, the so-called Hartz IV reform . This book evaluates key cha...
In January 2005, the German government enacted a substantial reform of the welfare system, the so-called "Hartz IV reform." This book evaluates key characteristics of the reform from a microeconometric perspective. It investigates whether a centralized or decentralized organization of welfare administration is more successful to integrate welfare recipients into employment. Moreover, it analyzes the employment effects of an intensified use of benefit sanctions and evaluates the effectiveness and efficiency of the most frequently assigned Active Labor Market Programs. The analyses have a focus...
In January 2005, the German government enacted a substantial reform of the welfare system, the so-called "Hartz IV reform." This book evaluates key ch...
This volume addresses the attractiveness of financial centers with a primary focus on the mutual fund industry. It uses different empirical analysis approaches in an attempt to disentangle the reasons for location attractiveness and in order to identify its influence on fund pricing.
This volume addresses the attractiveness of financial centers with a primary focus on the mutual fund industry. It uses different empirical analysis a...
Over the past fifteen years, the optimal enforcement of EU competition law has become a major concern. This book contains a unique collection of articles by lawyers and economists on current issues in the public and private enforcement of competition law. Public enforcement has been strengthened in numerous ways for example, through the introduction of a leniency programme and a substantial increase in fines for competition law violations. At the same time the EU Commission has been promoting private enforcement for example, by developing a legal framework that grants victims of EU...
Over the past fifteen years, the optimal enforcement of EU competition law has become a major concern. This book contains a unique collection of ar...
