This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...

The achievement of individual well-being while guaranteeing a sustainable development path represents an important objective of a socio-ecological transition. This objective indicates that targets referring to the economic, social and environmental dimensions are taken into account...

The Europe's 2020 Strategy clearly outlines the ambition for EU member states to pursue a smart, sustainable and inclusive growth: this means designing a the strategy that aims at achieving a socio-ecological transition by fostering economic growth as well as social development (e.g. with...

In den letzten beiden Dekaden hat sich der gesamte Hochschulbereich, national wie international, stark verändert. Immer mehr Menschen entscheiden sich aus sehr unterschiedlichen bildungs- bzw. erwerbsbiographischen Positionen heraus für ein Studium bzw. eine Fortbildung auf tertiärem Niveau,...

This collection of scholarly articles summarizes the main topics from a two-year dialogue and research programme between the Chinese Institute of International Studies (CIIS) and the German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE) on the concepts of Building a...