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An increasing international applicability of a given type of education encourages students to invest more effort when studying. Governments, on the other hand, face an incentive to divert the provision of public education away from internationally applicable education toward country-specific...
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This paper calculates effective macro-economic tax rates for the 25 EU countries following the methodology developed in …. We show that effective tax rates in the 10 new member states of the EU are on average 10 percentage points lower on labor … capital. The newly computed tax rates are in line with the effective tax rates of the EU Commission for EU 15. Effective tax …
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