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VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU

Breuer, Christian - 2009

This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...

Persistent link: https://www.econbiz.de/10013156492

VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU

Breuer, Christian; Nam, Chang Woon - CESifo - 2009

This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...

Persistent link: https://www.econbiz.de/10008583663

Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy

Nam, Chang Woon - 2010

The additionality principle says that the funds of the European Union should not replace, but be an addition to national regional policy funds. The benchmark for the co-funding is that the EU bears 50% of total costs associated with regional projects eligible for EU support. In some regions,...

Persistent link: https://www.econbiz.de/10013147267

Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy

Nam, Chang Woon; Wamser, Georg - CESifo - 2010

Persistent link: https://www.econbiz.de/10008534011

Local Fiscal Equalization in Estonia : Is a Reform Necessary?

Friedrich, Peter - 2009

Estonian municipalities should perform a broad range of functions, while their fiscal resources are often limited and large disparities in fiscal capacity prevail among them. Moreover, the power to regulate fiscal affairs is mostly in the hands of the central government. We discuss how a strict...

Persistent link: https://www.econbiz.de/10013155938

Local Fiscal Equalization in Estonia: Is a Reform Necessary?

Friedrich, Peter; Nam, Chang Woon; Reiljan, Janno - CESifo - 2009

Persistent link: https://www.econbiz.de/10008533988

Modi's 'Make in India' Industrial Reform Policy and East Asian Flying-Geese Paradigm

Nam, Chang Woon - 2017

The on-going ‘Make in India' campaign aims at manufacturing revival. Its characteristics resemble East Asian industrial …'s specialisation pattern and global competitiveness accompanied by economic growth. Unlikely, ‘Make in India' comprises heterogeneous … modernisation and growth, will shape the success of India's diversified industrial policy …

Persistent link: https://www.econbiz.de/10012956706

Dynamically Optimal R&D Subsidization

Grossmann, Volker - 2010

Previous research on optimal R&D subsidies has focussed on the long run. This paper characterizes the optimal time path of R&D subsidization in a semi-endogenous growth model, by exploiting a recently developed numerical method. Starting from the steady state under current R&D subsidization in...

Persistent link: https://www.econbiz.de/10013139245

Journey into the Unknown? Economic Consequences of Factor Market Integration Under Increasing Returns to Scale

Schäfer, Andreas - 2011

What are the dynamic consequences of comprehensive integration shocks? The answer to this question appears all but trivial. We set up a dynamic macroeconomic model of a small open economy where both capital and labor are mobile and there are increasing returns to scale at the aggregate level....

Persistent link: https://www.econbiz.de/10013117359

The Macroeconomics of TANSTAAFL

Grossmann, Volker - 2011

This paper shows that dynamic inefficiency can occur in dynamic general equilibrium models with fully optimizing, infinitely-lived households even in a situation with underinvestment. We identify necessary conditions for such a possibility and illustrate it in a standard R&D-based growth model....

Persistent link: https://www.econbiz.de/10013117910