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Author : Hans-Georg Petersen
Publisher : Unknown
Page : 396 pages
File Size : 40,9 Mb
Release : 2000
Category : Income tax
ISBN : STANFORD:36105029630576
Author : Johnstone Nick,Serret Ysé
Publisher : OECD Publishing
Page : 336 pages
File Size : 42,9 Mb
Release : 2006-02-23
Category : Electronic
ISBN : 9789264066137
This book builds upon existing literature to simultaneously examine disparities in the distribution of environmental impacts of environmental policy and in the distribution of financial effects among households.
Author : James A. Mirrlees,Stuart Adam
Publisher : Oxford University Press
Page : 1360 pages
File Size : 53,8 Mb
Release : 2010-04-29
Category : Business & Economics
ISBN : 9780199553754
The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
Author : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 40,6 Mb
Release : 2002-10-24
Category : Electronic
ISBN : 9789264161139
This first OECD review of the reconciliation of work and family life looks at the challenges parents of young children confront when trying to square their work and care commitments, and the implications for social and labour market trends.
Author : Sven-Eric Bärsch
Publisher : Springer Science & Business Media
Page : 406 pages
File Size : 55,5 Mb
Release : 2012-12-13
Category : Business & Economics
ISBN : 9783642324574
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.
Author : Felix Unger
Publisher : Springer Science & Business Media
Page : 120 pages
File Size : 49,8 Mb
Release : 2013-12-11
Category : Medical
ISBN : 9783662077382
[ The main goal of this cluster is the optimisation of the medical arts and science. In a graphical representation of human life, the lifespan or time can be shown on a horizontal axis, and the incidences of disease or health can be shown on a vertical axis. Throughout, patient exists in his personal environment, in his individual pri vate sphere. th In the late 20 century, medical arts and sciences have achieved enormous pro gress resulting in highly effective diagnosis and therapy. Today in Europe, a main concern of our society centres around non-communi cable diseases, because communicable diseases have been dramatically reduced by past intensive socio-hygienic programmes. Nevertheless, medicine in Europe must be always alert to fight communicable diseases such as TB, AIDS, SARS etc. Medicine has been very successful in the past in fighting communicable and non-communicable diseases. This has resulted in an increase of our lifespan, and an ageing population. Table 1 shows life expectancy in Europe in 2001. This varies in EU member states from 78.6 up to 82.2 years in females, from 73.7 to 74.6 years in males. In the candidate countries, life expectancy varies in females from 75.2 to 78.1 years and from 66.1 to 71.1 years in males. Table 2 shows the remaining life span at age 65, which is much higher in the EU member states than in the candidate countries. This increasing life expectancy dramatically alters the structure of our society.
Author : B. Maydell v.,K. Borchardt,K.-D. Henke,R. Leitner,R. Muffels,M. Quante,P.-L. Rauhala,G. Verschraegen,M. Zukowski
Publisher : Springer Science & Business Media
Page : 402 pages
File Size : 50,6 Mb
Release : 2006-02-03
Category : Social Science
ISBN : 9783540297727
‘Enabling Social Europe’ examines how the paradigm of the ‘enabling welfare state’ might offer a new perspective for European social policy in the decades to come. The ‘enabling’ concept is perceived as going beyond that of mere ‘activation’, thus also embracing policies aimed at increasing personal autonomy, individual responsibility and social inclusion by endowing individuals with the resources and capabilities needed to manage and balance their life courses in a better way. The study is distinguished by a unique collaboration of social and economic policy experts coming from a wide range of disciplines: economics, law, sociology, political science, and philosophy. The authors seek to shed new light on whether European social policy ought to play a role in the future and, if so, what sort of role that could be. They convincingly argue that despite an implicit normative consensus on the ‘European social model’, there is still room for a multifaceted world in which welfare regimes can maintain their own path-dependent ways of achieving a fair and just society with a high level of welfare for all. The empirical part of the book contains an appraisal of policies and reforms with a view to the ‘enabling welfare state’ approach in four important policy areas: health care, old-age security, family policy, and poverty prevention. Within each sector, the authors compare the policies and practices of two countries attributable to different regime types: Germany and the United Kingdom, Poland and Germany, Finland and Estonia, and Belgium and Denmark. This book is highly recommendable not only for scholars and policymakers active in this field, but also for students of welfare and labour economics, sociology, social policy, political science and law.
Author : Anonim
Publisher : Unknown
Page : 1328 pages
File Size : 54,7 Mb
Release : 2004
Category : Double taxation
ISBN : STANFORD:36105063886506
Author : D. O'Reilly
Publisher : Springer
Page : 264 pages
File Size : 48,9 Mb
Release : 2007-04-12
Category : Political Science
ISBN : 9780230625471
The New Progressive Dilemma documents the international diffusion, ideological meaning and long-term political implications of the 'ideas' that informed the late twentieth-century revolution in thinking inside the British Labour Party - a revolution that had important antecedents in Australia.
Author : Robin W. Boadway,Anwar Shah
Publisher : World Bank Publications
Page : 624 pages
File Size : 50,5 Mb
Release : 2007
Category : Political Science
ISBN : 9780821364932
The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity of public service provision and accountable local governance. This book provides a comprehensive one-stop window/source of materials to guide practitioners and scholars on design and worldwide practices in intergovernmental fiscal transfers and their implications for efficiency, and equity in public services provision as well as accountable governance.
Author : Hielke Buddelmeyer,John Creedy,Guyonne Kalb
Publisher : Edward Elgar Publishing
Page : 296 pages
File Size : 43,6 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1782542779
Tax policy questions may relate to specific problems, concerning perhaps the revenue implications of a particular tax or they may involve an extensive analysis of the cost andredistributive effects of many taxes and transfer payments. This book is concerned with the ways in which tax policy design can be enhanced by the use of a behavioural taxmicrosimulation model capable of evaluating the effects of planned or actual tax reforms. An advantage of such a large-scale tax simulation model, which reflects the heterogeneity of the population and captures the details of the tax structure, is that it can examine detailed practical policy questions and can provide direct inputs into policy debates. After introducing behavioural models, the authors discuss the role of means testing, several hypothetical policy reforms, actual and proposed reforms and recent modellingdevelopments. Tax Policy Design and Behavioural Microsimulation Modelling will be of interest to academics and researchers of economics, econometrics and public finance. It will also be useful reading for policymakers responsible for the formulation of taxation.
Author : OECD
Publisher : OECD Publishing
Page : 124 pages
File Size : 52,9 Mb
Release : 2020-09-03
Category : Electronic
ISBN : 9789264338463
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Author : OECD
Publisher : OECD Publishing
Page : 154 pages
File Size : 55,9 Mb
Release : 2010-11-03
Category : Electronic
ISBN : 9789264091085
This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : Holger Bonin
Publisher : Springer Science & Business Media
Page : 270 pages
File Size : 47,7 Mb
Release : 2013-03-14
Category : Political Science
ISBN : 9783662045954
Among the concepts used to assess the sustainability of fiscal policy in a changing demographic environment, generational accounting has become the most prominent. This book gives a complete and up-to-date introduction to the theory and practice of the method. It reveals deficiencies of the original residual concept and discusses various measures of intergenerational redistribution based on the recent sustainability approach to generational accounting. An application using data on German public finances serves to provide an in-depth explanation and practical illustration of the technique. The study develops new procedures to evaluate the fiscal externalities of migration and the redistribution of net wealth among living generations resulting from Social Security reform. The book is an indispensable source of reference for analysts employing generational accounting and for those wishing to study intertemporal redistribution through fiscal policy.
Author : OECD
Publisher : OECD Publishing
Page : 340 pages
File Size : 52,9 Mb
Release : 2015-02-09
Category : Electronic
ISBN : 9789264220461
This publication is the OECD’s annual report highlighting developments in structural policies in OECD countries and the key emerging economies.