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Angrist, Noam; Winseck, Kevin; Patrinos, Harry Anthony; … - 2023

surprisingly little is known about how to achieve these outcomes. In this paper, we estimate causal effects of additional education … combat climate change. Results show a year of education increases pro-climate beliefs, behaviors, most policy preferences …

Persistent link: https://www.econbiz.de/10014229835

Factors promoting entrepreneurship in European countries : unemployment, taxes, and education

González-Sánchez, Víctor M. - In: Journal of promotion management : JPM 21 (2015) 4, pp. 492-503

Persistent link: https://www.econbiz.de/10011433492

Comparison of the taxation regimes of partnerships in Europe

Buschhaus, Matthias - In: Ekonomické rozhl'ady 54 (2025) 2, pp. 76-98

Paper categorises the German taxation regime for partnerships in the European context. In particular, the German option model introduced on 1 January 2022, under which partnerships can choose whether they are taxed like German corporations or - as previously - transparently, is compared with...

Persistent link: https://www.econbiz.de/10015418687

Smart cap

Karp, Larry S.; Traeger, Christian - 2021

We introduce a "smart" cap and trade system that eliminates the welfare costs of asymmetric information (“uncertainty”). This cap responds endogenously to technology or macroeconomic shocks, relying on the market price of certificates to aggregate information. It allows policy makers to...

Persistent link: https://www.econbiz.de/10012438358

The costs of VAT : a review of the literature

Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012

This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation ; Subsidies ; Revenue

Persistent link: https://www.econbiz.de/10009511711

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/10011848782

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

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

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

Tax and debt financing the EU

Steinbach, Armin - In: Intereconomics : review of European economic policy 58 (2023) 6, pp. 311-314

Persistent link: https://www.econbiz.de/10014444263

Public Education in an Integrated Europe : Studying to Migrate and Teaching to Stay?

Poutvaara, Panu - 2007

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 skills. This would mean educating too few engineers, economists and …

Persistent link: https://www.econbiz.de/10012778711

How Does Taxation Affect Hours Worked in EU New Member States?

Velasquez, Agustin - 2019

labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax … margins) to quantify the deadweight loss introduced by consumption and labor taxes. We find that these taxes explain a large …

Persistent link: https://www.econbiz.de/10012866904