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Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend payments and keeping earnings abroad. In 2009, the UK...
Persistent link: https://www.econbiz.de/10009630130
This paper investigates the development of local public finance in Germany, Switzerland, Poland and the United Kingdom. In this context important characteristics of municipal expenditures and revenues are examined in these countries. Differences in government structure (i.e. unitary or federal)...
Persistent link: https://www.econbiz.de/10011404312
The paper addresses an often neglected question in labour market research: to which extent do outcomes aggregated on the national level disguise occupational diversity in employment conditions? In particular, how and why do occupational groups differ with regard to the incidence of non-standard...
Persistent link: https://www.econbiz.de/10013129099
data on 170 regions in Europe (NUTS 2 level) for the periods 1991-1995 and 2001-2005. Innovation outcomes are measured by …
Persistent link: https://www.econbiz.de/10013114774
This paper explores the role of culture in determining divorce decisions by examining country of origin differences in divorce rates of immigrants in the United States. Because childhood-arriving immigrants are all exposed to a common set of US laws and institutions, we interpret relationships...
Persistent link: https://www.econbiz.de/10013120410
With worldwide migration becoming increasingly prevalent in policy agendas over the past several decades, understanding the effects that migrants have on a host country's population continues to be an important research agenda. There is a large literature documenting the effects that migrants...
Persistent link: https://www.econbiz.de/10013082143
This paper investigates the effects of labour migration and openness to trade on regional skill endowments across the European Union at a time of increased economic integration. Using regional data from Eurostat's Regio database and the open web source Openflight for the period 1998-2010 we test...
Persistent link: https://www.econbiz.de/10013084161
The analysis of how the economic crisis in Europe has reshaped migration flows faces two challenges: (i) the …
Persistent link: https://www.econbiz.de/10013087414
Numerous empirical studies find a substantial extent of discrimination in hiring decisions. Anonymous job applications have gained attention and popularity to identify and combat this form of discrimination. To test whether their intended effects result in practice, in several European countries...
Persistent link: https://www.econbiz.de/10013088997
in the Europe 2020 strategy and one of the five benchmarks of the strategic framework for European cooperation in … and school resources – as well as more targeted policies. While our focus is mainly on Europe, we also consider important …
Persistent link: https://www.econbiz.de/10013071747