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This paper investigates the differences between directly and indirectly seasonally adjusted aggregates. This difference is derived analytically for linear seasonal adjustment methods. GDP data for five European countries and three classes of seasonal adjustment methods are used to show...
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Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of "implicit tax" in pension contributions. The clearest advantages of...
Persistent link: https://www.econbiz.de/10011449487
" speech in July 2012 with household data from the ECB's Household Finance and Consumption Survey, we find that portfolio …
Persistent link: https://www.econbiz.de/10014512064
Die Einführung des Europäischen Binnenmarktes beinhaltet als umsatzsteuerliche Kosequenz die Aufgabe des Bestimmungslandprinzips und die Übernahme des Gemeinschaftsprinzips. Damit verbindet sich allerdings auch eine Verschiebung der Umsatzsteueraufkommen zwischen den beteiligten Ländern....
Persistent link: https://www.econbiz.de/10000594677
Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of "implicit tax" in pension contributions. The clearest advantages of...
Persistent link: https://www.econbiz.de/10002127115