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.While trying to increase tax revenue by increasing tax burden, it is not sufficient to evaluate only arithmetical effect. Theory …
Persistent link: https://www.econbiz.de/10009479361
In this dissertation I assess the impact of developing country trade liberalization on their wage inequality by focusing on two possible channels, namely job formality and inter-industry wage premium. Informal workers are a large share of the workforce, more than 30% in Brazil and Colombia, and...
Persistent link: https://www.econbiz.de/10009450753
This thesis analyses the use of Presumptive Income Tax (PIT) in developing countries with large informal economies dominated by small business. It asks the question:?Are the current PIT designs used to tax small business in large informal economies appropriate?? To answer the question, this...
Persistent link: https://www.econbiz.de/10009484202
The aim of the study is to reveal the effects of the ongoing fiscal and economic policies since the beginning of the pandemic (Covid-19) period in the world. In the study, first of all, fiscal and economic policies in extraordinary situations have been approached theoretically from a historical...
Persistent link: https://www.econbiz.de/10012522062
Advances in human development are closely linked to increasing access to water and sanitation services in developing countries. The present study investigates the role of governance for mastering this challenge. The motivation for choosing this subject is the insight that the focus on...
Persistent link: https://www.econbiz.de/10009468517
This dissertation is a collection of four research papers written during my doctoral studies at the University of Konstanz between October 2004 and November 2008. These papers are empirical studies dealing with different aspects in the field of university economics. The focus of the first two...
Persistent link: https://www.econbiz.de/10009471716
städtischen informellen Sektor und die Aspekte derAgglomeration behandeln. Die Folgerungen aus der Theorie werdensodann mit den … urbaninformal sector and agglomeration economics. The theory is thencompared with the evidence from developing economies. It will … toChina. Finally, policy implications are covered. Despite of someof the shortcomings of the theory, it can be concluded that …
Persistent link: https://www.econbiz.de/10009471828
Mit der Gründung der WTO am 1.1.1995 trat das TRIPS-Übereinkommen in Kraft. Es verpflichtet alle WTO Mitglieder zur Umsetzung von Rechten zum Schutze des geistigen Eigentums, welche dem Niveau industrialisierter Staaten nahezu entsprechen. Die Stärkung internationaler Immaterialgüterrechte...
Persistent link: https://www.econbiz.de/10009475357
In der Steuerreformdiskussion sind sich Ökonomen durchaus über die theoretischen Vorzüge der konsomorientierten Besteuerung gegenüber dem Konzept der Einkommensbesteuerung einig. Aus der qualitativen Analyse in der vorliegenden Arbeit stellen sich die zwischen 1994-2000 in Kroatien...
Persistent link: https://www.econbiz.de/10009476230
Persistent link: https://www.econbiz.de/10010353250