Internationales Steuer-Lexikon: In 12 Bänden: Zusammenfassende Darstellung der Steuersysteme von 19 Staaten der OECD
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World Affairs Online
In: The international & comparative law quarterly: ICLQ, Band 21, Heft 3, S. 452-471
ISSN: 1471-6895
In: International & comparative law quarterly: ICLQ, Band 21, S. 452-471
ISSN: 0020-5893
In: New York University journal of international law & politics, Band 1, S. 208-218
ISSN: 0028-7873
Der vorliegende Beitrag untersucht für den Fall eines sowie für den Fall zweier variabler Produktionsfaktoren, wie sich Mindestlöhne im nicht diskriminierenden Monopson auf Beschäftigung bzw. Kapitalintensität auswirken. Dabei kann der Mindestlohn in Höhe des hypothetischen Konkurrenzlohns oder in Höhe der Grenzkosten der Arbeit oder schließlich noch darüber liegen. Von besonderem Interesse ist die Situation mit zwei variablen Produktionsfaktoren: Es stellt sich eine nicht-lineare Budgetrestriktion ein und es können - neben der 'reinen Monopsonlösung' - drei weitere mögliche Betriebsoptima bestimmt werden. Alle vier Lösungen werden unter Verwendung einer Cobb-Douglas-Produktionsfunktion numerisch exakt bestimmt. Anschließend wird die theoretische Analyse noch verfeinert, indem eine CES-Produktionsfunktion unterstellt wird. Auch hier existiert eine exakte Lösung für das Monopson. In der Regel lassen sich aber die Lösungsbedingungen nur implizit und über geeignete Näherungsverfahren bestimmen. Es wird gezeigt, wie hoch ein Mindestlohn ausfallen muss, damit die vom Monopsonisten gewählte Kapitalintensität höher ausfällt als diejenige, die er im unreglementierten Monopson wählt. Schließlich wird in einer Sensitivitätsanalyse gezeigt, wie stark sich die Variation des Parameters μ aus der CES-Funktion auf die Optimallösung beim Monopson auswirkt. Für die wirtschaftspolitische Diskussion um das Für und Wider von Mindestlöhnen zeigt sich, dass Mindestlöhne tendenziell existierende Monopsone auf dem Arbeitsmarkt stabilisieren, dass für die Abschätzung der Beschäftigungseffekte von Mindestlöhnen keine Aussagen ohne Kenntnis der Substitutionselastizitäten möglich sind, und dass es von der Höhe des gewählten Mindestlohns letztlich abhängt, ob ein Monopsonist am Arbeitsmarkt seine bisherige Kapitalintensität beibehält, senkt oder sogar erhöht. Darüber hinaus wäre zu prüfen, ob die ins Feld geführten Beschäftigungsvorteile des Mindestlohns bei Vorliegen eines Monopsons sich nicht besser mit marktgerechten Instrumenten (Besteuerung des Monopsonisten und/oder Subventionierung des Arbeitsangebots) erreichen lassen. ; The paper develops the optimal solutions for the monopsony on the labor market, both for the short run (only labor is flexible) and for the long-run (capital is now flexible, too) with numerical examples based on earlier work of T. Barr (2005). It is shown that binding minimum wages of a certain degree push the monopsonist to choose a high capital intensity of production: just as high as or even higher than the one he chooses when he is not regulated by minimum wages. Thereby, we demonstrate the existing of re-switching effects in the tradition of Piero Sraffa. The second part of the paper generalizes the results achieved in the first part by making use of the quite general CES production function. The relationship between the elasticity of substitution on the one hand and likely levels of employment on the other hand - after introduction of minimum wages - is analyzed in a sensitivity analysis. Finally, we suggest a new valuation of minimum wages with regard to their stabilizing properties à-vis to monopsonies. We put forward a straightforward competition policy design which aims at fighting monopsonies instead of hoping for positive employment effects in the presence of minimum wages.
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In: NBS technical note ; 782
Consumers are exposed to multiple residues of different pesticides via the diet. Therefore, EU legislation for pesticides requires the evaluation of single active substances as well as the consideration of combination effects. Hence the analysis of combined effects of substances in a broad dose range represents a key challenge to current experimental and regulatory toxicology. Here we report evidence for additive effects for (tri)azole fungicides, a widely used group of antifungal agents, in the human placental cell line Jeg-3. In addition to the triazoles cyproconazole, epoxiconazole, flusilazole and tebuconazole and the azole fungicide prochloraz also pesticides from other chemical classes assumed to act via different modes of action (i.e., the organophosphate chlorpyrifos and the triazinylsulfonylurea herbicide triflusulfuron-methyl) were investigated. Endpoints analysed include synthesis of steroid hormone production (progesterone and estradiol) and gene expression of steroidogenic and non-steroidogenic cytochrome-P-450 (CYP) enzymes. For the triazoles and prochloraz, a dose dependent inhibition of progesterone production was observed and additive effects could be confirmed for several combinations of these substances in vitro. The non-triazoles chlorpyrifos and triflusulfuron-methyl did not affect this endpoint and, in line with this finding, no additivity was observed when these substances were applied in mixtures with prochloraz. While prochloraz slightly increased aromatase expression and estradiol production and triflusulfuron-methyl decreased estradiol production, none of the other substances had effects on the expression levels of steroidogenic CYP-enzymes in Jeg-3 cells. For some triazoles, prochloraz and chlorpyrifos a significant induction of CYP1A1 mRNA expression and potential combination effects for this endpoint were observed. Inhibition of CYP1A1 mRNA induction by the AhR inhibitor CH223191 indicated AhR receptor dependence of this effect.
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The French Agency for Food, Environmental and Occupational Health and Safety (Anses) hosted a two-day workshop on Endocrine Disruptors: Exposure and Potential Impact on Consumers Health, bringing together participants from international organizations, academia, research institutes and from German, Swedish, Danish and French governmental agencies. The main objective of the workshop was to share knowledge and experiences on endocrine disruptors (ED) exposure and potential impact on consumers' health, to identify current risk assessment practices and knowledge gaps and issue recommendations on research needs and future collaboration. The following topics were reviewed: (1) Definition of ED, (2) endpoints to be considered for Risk assessment (RA) of ED, (3) non-monotonic dose response curves, (4) studies to be considered for RA (regulatory versus academic studies), (5) point of departure and uncertainty factors, (6) exposure assessment, (7) regulatory issues related to ED. The opinions expressed during this workshop reflect day-to-day experiences from scientists, regulators, researchers, and others from many different countries in the fields of risk assessment, and were regarded by the attendees as an important basis for further discussions. Accordingly, the participants underlined the need for more exchange in the future to share experiences and improve the methodology related to risk assessment for endocrine disrupters
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There is growing concern that environmental substances with a potential to modulate the hormonal system may have harmful effects on human health. Consequently, a new EU regulation names endocrine disrupting properties as one of the cut-off criteria for the approval of plant protection products, although it currently fails to provide specific science-based measures for the assessment of substances with such properties. Since specific measures are to be presented by the European Commission in 2013 the development of assessment and decision criteria is a key challenge concerning the implementation of this new EU regulation. Proposals of such decision criteria for substances with potential endocrine disrupting properties in human health risk assessment were developed by the German Federal Institute for Risk Assessment (BfR) and discussed at an expert workshop in November 2009. Under consideration of the requirements laid down within the new plant protection product legislation and the scientific discussions during the workshop, a conceptual framework on evaluation of substances for endocrine disrupting properties in a regulatory context is presented in this paper. Central aspects of the framework include assessment of adversity of effects, establishment of a mode/mechanism of action in animals, considerations concerning the relevance of effects to humans and two options for a regulatory decision.
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