Suchergebnisse

1. Introduction : international tax coordination - an interdisciplinary perspective on virtues and pitfalls / Martin Zagler -- 2. Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries : legal and economic perspectives from Europe and North America / Pasquale Pistone and Timothy J. Goodspeed -- 3. How to combat tax evasion in tax havens? A legal and economic analysis of OECD and EU standards on exchange of information in tax matters with a special focus on capital income / Dietmar Aigner and Michael Tumpel -- 4. Double tax avoidance and tax competition for mobile capital / Markus Leibrecht and Thomas Rixen -- 5. Intra-firm dividend policies : evidence and explanation / Christian Bellak and Nadine Wiedermann-Ondrej -- 6. Cross-border hybrid finance and tax planning : does international tax coordination work? / Ewald Aschauer, Eva Eberhartinger and Wolfgang Panny -- 7. Investigating the shift toward a value-added- type destination-based cash flow capital income tax (VADCIT) / Klaus Hirschler and Martin Zagler -- 8. The case for and against an EU tax / Michael Lang and Martin Zagler.

The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination.

Endogenous Growth, Market Failures and Economic Policy develops, within a rigorous formal framework, innovative and unconventional macroeconomic policy perspectives that can be deduced from the New Growth Theory in the presence of market imperfections, adopting the standard structure of fiscal, monetary and trade policy for the book. For instance, the introduction of monopolistic competition leads to positive growth effects of fiscal policy as well as protection of infant industries.

ABSTRACTThe aim of this paper is to empirically investigate the link between economic growth and unemployment, using microeconometric evidence for the United Kingdom. The results show a significant and negative relation between unemployment and economic growth, using fixed effects panel regression methods. This implies that faster sectoral change, driven by higher rates of innovation and therefore by higher rates of economic growth, would foster structural unemployment. Moreover, we find that economic growth even more strongly influences job creation and job destruction.

PurposeThe purpose of this paper is to theoretically investigate the impact of wage pacts on economic growth.Design/methodology/approachThis paper presents an innovation driven endogenous growth model, where firms and unions bargain over wages.FindingsFinds that the degree of centralization of the bargaining structure plays a crucial rule for economic performance. Central bargaining, which incorporates the leapfrogging externality incorporated in firm‐level bargaining, will yield lower rates of unemployment for a given rate of economic growth. The increase in labor resources will in turn also yield faster growth rates in a corporatist economy. Indeed, when unions focus on issues other than short term wage increases, they may even outperform the non‐unionized economy, as they can internalize the knowledge externality through long‐term wage moderation pacts.Research limitations/implicationsThe paper is theoretical with some anecdotal evidence, and lacks thorough empirical testing.Practical implicationsThere are strong implications for economic policy, suggesting the promotion of wage pacts. Before implementation, prior empirical conformation of the results is required.Originality/valueThis is the first paper that demonstrates under which conditions unions can promote economic growth and reduce unemployment through long‐term wage pacts.

Finanzwissenschaft – Wirtschaftstheoretische und gesellschaftspolitische Grundlagen -- Umfang und Entwicklung des öffentlichen Sektors -- Funktionen des öffentlichen Sektors - Analytische Grundlagen -- Entscheidungstheoretische Grundlagen - Wohlfahrtsökonomie und Public Choice Theorie -- Art und Ausmaß öffentlicher Ausgaben -- Föderale Systeme öffentlicher Finanzen -- Die Finanzwirtschaft der Europäischen Union -- Sozialversicherung -- Öffentliche Unternehmen und Regulierung -- Öffentliche Einnahmen und Steuersysteme -- Steuersysteme: Probleme, Grenzen, Alternativen -- Einkommensteuer -- Unternehmensbesteuerung (Körperschaftssteuer und Gewerbesteuer) -- Umsatzsteuer -- Vermögens-, Vermögenszuwachs- und Vermögensverkehrsteuern -- Internationale und supranationale Aspekte der Besteuerung -- Öffentliche Verschuldung -- Die Stabilisierungsfunktion des öffentlichen Sektors -- Fiskalpolitik und Geldpolitik -- Die Allokationsfunktion des öffentlichen Sektors -- Öffentlicher Sektor und Umweltpolitik -- Die Distributionsfunktion des öffentlichen Sektors -- Zukunftsperspektiven des öffentlichen Sektors.