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Interest income tax evasion, the EU savings directive, and capital market effects

Klautke, Tina; Weichenrieder, Alfons J. - 2008

The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from...

Persistent link: https://www.econbiz.de/10010277186

The open method of coordination (OMC) as an evolutionary learning process

Ania, Ana B.; Wagener, Andreas - 2009

We interpret the Open Method of Coordination (OMC), recently adopted by the EU as a mode of governance in the area of social policy and other fields, as an imitative learning dynamics of the type considered in evolutionary game theory. The best-practise feature and the iterative design of the...

Persistent link: https://www.econbiz.de/10010264600

Voting in the European Union: Central Europe's lost voice

Schneider, Ondřej - 2008

Ten Central European countries became members of the European Union in the years 2004 - 2007. They constitute 20% of the EU's total population; and even though their economic output is much lower, it rises dynamically. New members' impact on the EU policies has nevertheless been limited. This is...

Persistent link: https://www.econbiz.de/10010276608

The inter-institutional distribution of power in EU codecision

Napel, Stefan; Widgrén, Mika - 2004

This paper analyzes the a priori influence of the European Parliament (EP) and the Council of Ministers (CM) on legislation of the European Union adopted under its codecision procedure. In contrast to studies which use conventional power indices, both institutions are assumed to act...

Persistent link: https://www.econbiz.de/10010261094

A Destination-Based Allowance for Corporate Equity

Hebous, Shafik - 2019

Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance...

Persistent link: https://www.econbiz.de/10012892223

Wages and the Value of Nonemployment

Jäger, Simon - 2019

-experimental variation in nonemployment values arises from four large reforms of unemployment insurance (UI) benefit levels in Austria. We …

Persistent link: https://www.econbiz.de/10012892243

Do Multinationals Transplant Their Business Model?

Marin, Dalia - 2019

What determines whether or not multinational firms transplant the mode of organisation to other countries? We embed the theory of knowledge hierarchies in an industry equilibrium model of monopolistic competition to examine how the economic environment may affect the decision of multinational...

Persistent link: https://www.econbiz.de/10012860290

The Value of Formal Host-Country Education for the Labour Market Position of Refugees : Evidence from Austria

Ludolph, Lars - 2021

using the example of forcefully displaced Bosnians who arrived in Austria during the 1992-1995 Bosnian war. Deploying 22 … attained in Austria vis-Ã -vis Bosnia on labour market outcomes for refugees aged around schooling thresholds. These estimates … holders are visible after more than two decades of stay in Austria. The discount on Bosnian education declines over time for …

Persistent link: https://www.econbiz.de/10013216246

Designing Instrument Packages for the Low-Carbon Transition : An Evaluation Framework with an Application to Austria

van der Werf, Edwin; Vollebergh, Herman R.J; Vogel, Johanna - 2021

commercial (buildings) sector in an ambitious country, Austria …

Persistent link: https://www.econbiz.de/10013217087

The Austrian Pay Transparency Law and the Gender Wage Gap

Böheim, René; Gust, Sarah - 2021

In Austria, a gender pay transparency law was introduced in 2011, requiring companies with more than 1,000 employees to …

Persistent link: https://www.econbiz.de/10013237218

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