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Poutvaara, Panu - 2004

could overcome this by allowing member states to institute graduate taxes or income-contingent loans, collected also from … Leviathan governments, graduate taxes or income-contingent loans could be based on voluntary contracts. Education would then be …

Persistent link: https://www.econbiz.de/10011404287

Productivity, employment and taxes : evidence on the potential trade-offs and impacts in the EU

Alho, Kari E. O. (contributor); Nikula, Nuutti (contributor) - 2006

Persistent link: https://www.econbiz.de/10003389640

The evolution of public service television, methods of financing and implications for the consumer

Gambaro, Marco (contributor) - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002181229

The taxation of banking in an integrating Europe

Huizinga, Harry - In: International tax and public finance 11 (2004) 4, pp. 551-568

Persistent link: https://www.econbiz.de/10002161388

Reform der Pkw-Besteuerung überfällig : die Initiative der EU-Kommission zeigt den richtigen Weg

Kuhfeld, Hartmut; Kunert, Uwe - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 72 (2005) 49, pp. 745-757

Persistent link: https://www.econbiz.de/10003219751

Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich : Forschungsvorhaben des Bundesministeriums der Finanzen

Friedrich, Peter; Kaltschütz, Anita; Nam, Chang-woon; … - 2005

In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und den USA geregelt ist. Insbesondere werden...

Persistent link: https://www.econbiz.de/10002849720

EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting Standards / International Financial Reporting...

Persistent link: https://www.econbiz.de/10002905889

Die EU-Politik bezüglich der Besteuerung privater Auslandszinsen : die Zinsrichtlinie: ein Durchbruch?

Menck, Karl Wolfgang; Mutén, Leif - 2004

Persistent link: https://www.econbiz.de/10002233707

Public education in an integrated Europe : studying to migrate and teaching to stay?

Poutvaara, Panu (contributor) - 2004

doctors, and too many lawyers. If the total tax rate is kept constant, then replacing part of existing wage taxes with … graduate taxes, collected also from migrants, would improve efficiency. It could even allow for a Pareto-improvement. …

Persistent link: https://www.econbiz.de/10002523097

Educating Europe: should public education be financed with graduate taxes or income-contingent loans?

Poutvaara, Panu - In: CESifo economic studies : CESifo, a joint initiative of … 50 (2004) 4, pp. 663-684

could overcome this by allowing member states to institute graduate taxes or income-contingent loans, collected also from … migrants. Graduate taxes or income-contingent loans result in higher welfare than financing education with employment …-based taxes. …

Persistent link: https://www.econbiz.de/10002485066