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welfare argument. Moreover, different tax systems are compared with respect to the size of the subsidy needed for achieving a … adverse effects of subsidies can at least be alleviated. A proportional subsidy to capital increases the overall capital stock …, enabling to draw utility from a wider variety of goods. However, the regional effects are different: compared to the no-subsidy …
Persistent link: https://www.econbiz.de/10011572982
This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...
Persistent link: https://www.econbiz.de/10011455906
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...
Persistent link: https://www.econbiz.de/10010422931
In this report, the first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes, including the legal standard, recovery mechanism, and case selection by the Commission
Persistent link: https://www.econbiz.de/10012962503
This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...
Persistent link: https://www.econbiz.de/10010209017
strong enforcement provisions of the EU prohibition on state aid. In response to calls for a more robust anti-subsidy regime … needs a more robust anti-subsidy regime but instead points to the EU’s state aid prohibition as an example of such a regime …, for reformers who want stronger anti-subsidy rules, the WTO is in many ways a more appropriate space for anti-subsidy …
Persistent link: https://www.econbiz.de/10014122982
In this work, we regard public procurement as an instrument used by the state for indirect support of enterprises. In this context, we have investigated the place that public procurements occupy in the system of relations between the business and the state; whether or not we can regard public...
Persistent link: https://www.econbiz.de/10009419670
This paper stresses the negative impact that the excessive levels of transparency imposed by public procurement rules can have on competition for public contracts and, more generally, on the likelihood of cartelisation of the markets where public procurement takes place. The paper critically...
Persistent link: https://www.econbiz.de/10013073111
In December of 2011, the Parties to the World Trade Organization Government Procurement Agreement (GPA) adopted significant revisions to the Agreement. The revised Agreement comprises (a) a much-needed modernization of the text of the Agreement, (b) an expansion of related market-access...
Persistent link: https://www.econbiz.de/10013112487
This paper aims to offer some reflections on the legal relevance of general principles of EU public procurement law after the adoption of the 2014 package of substantive Directives on public procurement. It focusses on the field of concession contracts because one of the explicit justifications...
Persistent link: https://www.econbiz.de/10013025875