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aspirations of 15-yearold pupils in 29 EU and OECD countries. Based on socialization and rational choice approaches we develop …
Persistent link: https://www.econbiz.de/10011280756
some interesting implications for fiscal policy in the European Union, particularly as the EU continues to evolve. One … implication for the EU is that enlargement that increases tax base disparities within the EU (and is not accompanied by an EU … mobility of the population. A second implication is that fiscal expansion of the EU to include an EU-level income tax may tend …
Persistent link: https://www.econbiz.de/10013428264
Academic education is generally rewarded by employers, but what happens to graduates if they are trained for two years less and have to compete with vocationally trained labor market entrants in a similar field of study? Focusing on Germany, we analyze labor market entries of individuals...
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As the 20th Century dawned, there were radical divergences in the policies individual nations pursued toward restraints of competition by cartels and monopolies. Since World War II there has been considerable convergence as an increasing large number of nations have adopted explicit...
Persistent link: https://www.econbiz.de/10011621317
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The OECD Guidelines for the responsible business conduct of Multinational Enterprises is one of the largest corporate social responsibility programs (CSR) in the world. By February 2021, 501 allegations of misconduct by multinational companies have been brought to the attention of the National...
Persistent link: https://www.econbiz.de/10012624884
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As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically identify the scale and tax sensitivity of...
Persistent link: https://www.econbiz.de/10012421954