Showing 1 - 10 of 365
Since the famous Bosman ruling by the European Court of Justice in 1995 transfer fees for football players after moving … unrestricted market free migration from football players will be Pareto efficient under special circumstances only. This paper … shows that transfer fees can correct inefficient migration flows from small to large football leagues. Home-grown rules that …
Persistent link: https://www.econbiz.de/10013317030
We show that professional soccer players exhibit reference-dependent behavior during matches. Controlling for the state of the match and for unobserved heterogeneity, we show on a minute-by-minute basis that a player breaches the rules of the game, measured by the referee's assignment of cards,...
Persistent link: https://www.econbiz.de/10013105143
This paper analyzes market segmentation in a two-sided market that consists of media consumers and advertisers. The analysis is motivated by a European Court of Justice Decision in October 2011, which allowed viewers to take advantage of international price differences and buy access to Premier...
Persistent link: https://www.econbiz.de/10013088134
Under what conditions can the European Neighbourhood Policy achieve one of its main objectives: to resolve conflicts in the European Union's neighbourhood? In the spirit of Montesquieu and Monnet, the basic hypothesis of the EU is that closer economic integration encourages governments to take...
Persistent link: https://www.econbiz.de/10013104253
This paper presents a new approach to estimating the existence and magnitude of tax-motivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates as a source of identification. In contrast, this paper exploits exogenous...
Persistent link: https://www.econbiz.de/10013107348
The recent increase of interest rate spreads in Europe and their apparent detachment from underlying fundamental …
Persistent link: https://www.econbiz.de/10013090004
In recent years several countries have augmented their national tax laws by transfer pricing legislations which intend to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to low-tax affiliates by distorting intra-firm transfer...
Persistent link: https://www.econbiz.de/10013075137
Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be ‘washed out' through the tax deduction/credit mechanism. To compensate farmers for the uncompensated VAT on inputs, the EU has devised a flat-rate scheme that...
Persistent link: https://www.econbiz.de/10012960480
Despite the importance of the Bologna process for the mobility of students, and the further mobility of graduates, as well as for peace, growth and welfare in that area, nothing has been decided so far for the financing of internationally mobile students, so that the burden of that financing,...
Persistent link: https://www.econbiz.de/10012770440
crucial sector of society needs restructuring if Europe is not to lose out in the global competition in education, research … accountability for delivering results. Establishing a large, integrated market for higher education and research in Europe, would …
Persistent link: https://www.econbiz.de/10012771997