The reform of taxation in EU member states
In: Working paper
In: Economic affairs series 127
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In: Working paper
In: Economic affairs series 127
In: Focus on European Economic Integration Q1/12
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In: Occasional paper series 81
In: ECB Occasional Paper No. 81
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The years of transition in Central and Eastern Europe brought with them the unprecedented - in these societies - phenomenon of restructuring with dismissals and growing unemployment. Moreover with the emergence and development of the private sector, new enterprises started to leave former corporate models behind to adopt new forms of employment and working conditions arrangements to better adapt to the newly competitive environment. Further many of these countries have now joined the European Union and have started to progressively harmonize their labour laws to community legislation, something that should accelerate their economic and social catching-up process while profoundly influencing their World of work. However there is no much evidence collected so far an these countries' enterprise practices in terms of labour contracts, working time, and other working conditions something that this articles proposes to investigate more in depth. At enterprise level are the conditions at work following similar patterns in new EU member states? Have they started converging in a significant way towards EU standards? Or are they already following diverging trends in certain areas? What could be said about the general direction of the World of work in the EU 25?
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In: EPIN Working Paper No. 33/June 2012
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In: Studies in EU external relations 2
In: Studies in EU external relations 2
In: CEPS Working Document No. 319
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Even though the role of the European Union (EU) in international organizations has generated increasing academic and political interest, scant attention has been devoted to the EU's participation in the Group of Eight (G8). The launch of the renewed Group of Twenty (G20), however, has sparked intense debate among member states about the way in which the EU is represented in the G8 system. The central issue covered in this paper is the participation of the EU in the G8 system. In particular, we focus on the involvement of the 23 non-G8 EU members (EU23) and the role of the European Commission and the Council Presidency. The focus lies on the internal EU level, rather than on the question of the EU's bargaining power at the international level. The paper draws on insights of Moravcsik's liberal intergovernmentalism to explain the variation of the EU23's involvement in the following policy domains: development aid, energy, finance and monetary affairs and trade. The paper finds a pattern of differing involvement that varies along the lines of the three forums within the G8 system: low involvement in the G8, medium involvement in the G20 and high involvement in the Group of Seven (G7). Four factors are suggested that explain the involvement of the EU23 in the internal EU coordination process: internal competences, intra-EU consensus, policy implications and the role of EU actors.
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In: Mirovaja ėkonomika i meždunarodnye otnošenija: MĖMO, Band 62, Heft 10, S. 46-54
In: Journal of Risk and Financial Management ; Volume 12 ; Issue 1
This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both positive and negative effects on macroeconomic processes such as the effectiveness of government spending, the rationality of supply of externalities, and the length and amplitudes of business cycles. A considerable reduction of corporate tax in the EU is related to increased tax competition after new members entered the EU. Multiple criteria methods were chosen for the quantitative evaluation of EU countries from different regions of the EU. Criteria of evaluation were chosen and structured into a hierarchy. The convergence process of the new members of the EU is reinforced with the increasing tax competitiveness of such countries. Results of the multiple criteria evaluation revealed both the factors that increased the tax competitiveness of new members of the EU, and outlined the factors that hampered such competition.
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This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both positive and negative effects on macroeconomic processes such as the effectiveness of government spending, the rationality of supply of externalities, and the length and amplitudes of business cycles. A considerable reduction of corporate tax in the EU is related to increased tax competition after new members entered the EU. Multiple criteria methods were chosen for the quantitative evaluation of EU countries from different regions of the EU. Criteria of evaluation were chosen and structured into a hierarchy. The convergence process of the new members of the EU is reinforced with the increasing tax competitiveness of such countries. Results of the multiple criteria evaluation revealed both the factors that increased the tax competitiveness of new members of the EU, and outlined the factors that hampered such competition.
BASE