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'One-in, one-out' in the European Union legal system: a deceptive reform?
Van den Abeele, Éric - 2020
Since 2002 and the publication of the Mandelkern report,1 the question of reducing burdens and costs, both regulatory and administrative, has emerged as a recurrent topic that regularly comes up at the European Council. It is, moreover, revealing that one of the points of rupture that led the...
Persistent link: https://www.econbiz.de/10014565851
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Input versus Output Taxation in an Experimental International Economy
Riedl, Arno; van Winden, Frans - 2003
This paper is concerned with a policy oriented macroeconomic experiment involving an 'international' economy with a relatively small 'home' country and a large 'foreign' country. It compares the economic performance of two alternative tax systems as a means to finance unemployment benefits: a...
Persistent link: https://www.econbiz.de/10010324982
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Input versus Output Taxation in an Experimental International Economy
Riedl, Arno; van Winden, Frans - 2004
This paper is concerned with a policy oriented macroeconomic experiment involving an 'international' economy with a relatively small 'home' country and a large 'foreign' country. It compares the economic performance of two alternative tax systems as a means to finance unemployment benefits: a...
Persistent link: https://www.econbiz.de/10010262084
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Taxation of electronic commerce : a U.S. view ; e-commerce and taxation
Varian, Hal - In: CESifo Forum 01 (2000) 3, pp. 3-9
Persistent link: https://www.econbiz.de/10011695625
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Electronic commerce and VAT burdens : e-commerce and taxation
Wille, Patrick - In: CESifo Forum 01 (2000) 3, pp. 17-23
Persistent link: https://www.econbiz.de/10011695627
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The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later
Sinn, Hans-Werner; Gebauer, Andrea; Parsche, Rüdiger - In: CESifo Forum 05 (2004) 2, pp. 30-34
Persistent link: https://www.econbiz.de/10011695755
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Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)
Gebauer, Andrea; Parsche, Rüdiger - In: CESifo DICE Report 01 (2003) 2, pp. 40-44
Persistent link: https://www.econbiz.de/10011696430
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Unternehmenskrisen als Anlass und Motiv für die Reform betrieblicher Partizipationsstrukturen?
Kranz, Olaf; Steger, Thomas - In: Zeitschrift für Personalforschung (ZfP) 24 (2010) 4, pp. 363-385
Wie wird in KMU, die eine Reform ihrer betrieblichen Partizipationsstrukturen als Antwort auf die wirtschaftliche … von zwei Jahren thematisiert. Die Untersuchungsergebnisse zeigen, dass die kognitive Ausnahmeroutine 'Krise' in KMU …
Persistent link: https://www.econbiz.de/10010292608
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Innovationskooperationen und Wissenstransfer von Unternehmen im Raum Jena
Kaps, Katharina; Pfeil, Silko; Sauer, Thomas; Stoetzer, … - 2011
Wissenstransferaktivitäten von schwerpunktmäßig kleinen und mittleren Unternehmen (KMU) in der Region Jena. Die Studie konzentriert sich auf drei …-sized enterprises (SME) in and closely around Jena (Thuringia). The study focuses on three aspects: How do the different channels used … contacts face-to-face areessential for the success of these relations. Although the regional SME collaborate with numerous …
Persistent link: https://www.econbiz.de/10010304809
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Involvement of small and medium sized enterprises in the private realisation of public buildings
Heinecke, Bastian - 2002
This paper explores the procurement of public buildings in local authorities in the UK under the Private Finance Initiative (PFI) and its consequences for small and medium sized enterprises. Following an outline of the development of PFI in the UK, the paper explains the peculiarities of local...
Persistent link: https://www.econbiz.de/10010305664