Showing 1 - 10 of 12
This paper analyses the European budget and the position of the ten new member states. We argue that the EU budget … that the current EU budget setting is, at best, neutral with respect to the EU-wide long-term growth potential and may … actually hamper growth in the majority of the EU countries if the distortionary nature of taxation is taken into account …
Persistent link: https://www.econbiz.de/10012776902
with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that … specific rates. This article reviews and evaluates EU tobacco tax policies. It supports the move towards specific taxation, but …
Persistent link: https://www.econbiz.de/10012780022
inputs, the EU has devised a flat-rate scheme that permits them to charge a presumptive rate (approximately equal to the …
Persistent link: https://www.econbiz.de/10012960480
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 due not only to the arcane voting rules within the EU, but also to … together and that their influence is thus fairly limited. We argue that as the EU seemingly lacks energy to implement further …
Persistent link: https://www.econbiz.de/10012768535
early 2000's both in quot;oldquot; and quot;newquot; EU member states. We estimate effects of labour market institutions on …;oldquot; and quot;newquot; EU members …
Persistent link: https://www.econbiz.de/10012769662
We analyze different options for the design of a common unemployment insurance system for the euro area (EA). We assess their effectiveness to act as an insurance device in the presence of asymmetric macroeconomic shocks. Running counterfactual simulations based on micro data for the period...
Persistent link: https://www.econbiz.de/10013011329
This paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory...
Persistent link: https://www.econbiz.de/10012927512
these design shortcomings, the EU VAT is in danger of becoming an anachronism compared with modern VATs elsewhere. This …
Persistent link: https://www.econbiz.de/10013315616
This paper estimates the external costs of harmful alcohol use in the European Union (EU) and confronts them with the … State, drinkers do not appear to pay their way. This reflects the EU's acquiescence in a formidable alcohol problem. Fifteen …
Persistent link: https://www.econbiz.de/10013317377
This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits, profits and interest, or economic rents. The current regimes give rise...
Persistent link: https://www.econbiz.de/10012995194