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We analyze the first data set on consistently defined functional urban areas in Europe and compare the European to the … US urban system. City sizes in Europe do not follow a power law: the largest cities are “too small” to follow Zipf's law …
Persistent link: https://www.econbiz.de/10013023107
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 … and innovation. To allow a more evidence based process of reforms of higher education, this contribution reviews the … accountability for delivering results. Establishing a large, integrated market for higher education and research in Europe, would …
Persistent link: https://www.econbiz.de/10012771997
The recently published Household Finance and Consumption Survey has revealed large differences in wealth inequality between the countries of the Euro area. We find a strong negative correlation between wealth inequality and homeownership rates across countries. We use two decomposition methods...
Persistent link: https://www.econbiz.de/10013014361
Long-term care (LTC) is the largest insurable risk that old-age individuals face in most western societies. However, the demand for LTC insurance is still ostensibly small in comparison to the financial risk, which is reflected in the formation of expectations of insurance coverage. One...
Persistent link: https://www.econbiz.de/10013048828