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UK Car-Flipping : The VAT Fraud Market-Place and Certified Solutions
Ainsworth, Richard Thompson - 2019
Missing Trader Intra-Community (MTIC) fraud and its offspring carousel fraud and contra trading fraud are siphoning huge amounts of VAT revenue from the UK Treasury. This fraud is not a function of the goods involved. It is a function of the market-place. Recently another type of market-place...
Persistent link: https://www.econbiz.de/10014224344
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Micro-Efficiency of the EU Cohesion Policy
Wostner, Peter - 2008
Cohesion policy micro-efficiency is determined by institutional or absorption capacity of recipient regions and Member States which, in turn, co-determines the policy's macro-economic impact. The analysis shows that cohesion policy is not perceived as an quot;EU receipts maximising...
Persistent link: https://www.econbiz.de/10012725863
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How to Make Cohesion Policy Better : Speculation on Possible Improvements
Wostner, Peter - 2008
-coordinated decentralization. In either case, benefits of a reform would accrue not only to recipient countries due to lower costs, but also to the …
Persistent link: https://www.econbiz.de/10014214932
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Application of regionally varying additionality degrees in the practice of EU cohesion policy
Nam, Chang-woon; Wamser, Georg - 2010
The additionality principle says that the funds of the European Union should not replace, but be an addition to national regional policy funds. The benchmark for the co-funding is that the EU bears 50% of total costs associated with regional projects eligible for EU support. In some regions,...
Persistent link: https://www.econbiz.de/10003940115
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Application of Regionally Varying Additionality Degrees in the Practice of EU Cohesion Policy
Nam, Chang Woon - 2010
The additionality principle says that the funds of the European Union should not replace, but be an addition to national regional policy funds. The benchmark for the co-funding is that the EU bears 50% of total costs associated with regional projects eligible for EU support. In some regions,...
Persistent link: https://www.econbiz.de/10013147267
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The effects of regional subsidies to the spatial distribution of economic activity and welfare in the constructed capital model : paper for the ERSA 2010 conference, Jonkoping
Tafenau, Egle - 2010
The paper asks whether subsidies aiming to redistribute economic activity across regions can be justified with the welfare argument. Moreover, different tax systems are compared with respect to the size of the subsidy needed for achieving a certain spatial distribution of economic activity, and...
Persistent link: https://www.econbiz.de/10011572982
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Federalism and innovation support for small and medium-sized enterprises : empirical evidence in Europe
Becker, Lasse; Bizer, Kilian - 2015
Private innovative activities receive public innovation support from different political levels. Few studies have empirically evaluated the influence of political systems on the reception of public innovation support and no other studies have evaluated innovation support across Europe with CIS...
Persistent link: https://www.econbiz.de/10010519879
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Regional development and decentralization : two options to overcome lack of funding : 53rd ERSA Congress : Regional integration: Europe, the Mediterranean and the world economy : 2...
Jurlina Alibegović, Dubravka; Slijepčević, Sunčana; … - 2013
Decentralization can be generally described as a process in which selected functions are assigned to sub-national units …. The literature identifies number of positive consequences of decentralization which all lead to better satisfaction of … citizens? needs for public services. Although decentralization process in Croatia started more than 10 years ago, it still has …
Persistent link: https://www.econbiz.de/10011532485
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The LEADER process as a European policy for local development : a comparison of the implementation in three European member states ; paper contribution for 55th European Regional S...
Berriet-Solliec, Marielle; Laidin, Catherine; Lepicier, … - 2015 - Revised version, December 2015
New governance structures, meant to empower local decision makers, are supported by some policies introduced by the European Commission. LEADER, from rural development policy, is among these approaches. Nevertheless, these new policies are implemented in very different multi-level governance...
Persistent link: https://www.econbiz.de/10011407271
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Optimality of Tax Policy on the Basis of Comparative Analysis of Income Taxation
Abuselidze, George - 2021
This paper is to determine the optimality of taxation based on a comparative analysis of income taxation in developed and developing countries. In our opinion, the main idea of income tax should be the optimal distribution of tax literacy on the basis of a direct definition of income of...
Persistent link: https://www.econbiz.de/10013219904