European Economics: Political Economy & Public Economics eJournal最新文献_第9页

European Identity and Identitarians in Europe 欧洲认同与欧洲的认同主义者

European Economics: Political Economy & Public Economics eJournal Pub Date : 2019-01-31 DOI: 10.2139/ssrn.3338349

Heinz Handler

引用次数: 6

The Greek Referendum on Bailouts 2015 2015年希腊纾困公投

European Economics: Political Economy & Public Economics eJournal Pub Date : 2019-01-30 DOI: 10.2139/ssrn.3428890

L. Papadopoulou

引用次数: 0

Brexit, Rights and Devolution 英国脱欧，权利和权力下放

European Economics: Political Economy & Public Economics eJournal Pub Date : 2019-01-24 DOI: 10.2139/SSRN.3321685

Katie Boyle, Alan Greene, D. Harvey, D. Jančić, Amanda Kramer, Tobias Lock, Kasey McCall-Smith, Nina Miller, Niall O'Connor, P. Huw, Anni Pues, K. Shields, A. Yong, Rebecca L. Zahn

{"title":"Brexit, Rights and Devolution","authors":"Katie Boyle, Alan Greene, D. Harvey, D. Jančić, Amanda Kramer, Tobias Lock, Kasey McCall-Smith, Nina Miller, Niall O'Connor, P. Huw, Anni Pues, K. Shields, A. Yong, Rebecca L. Zahn","doi":"10.2139/SSRN.3321685","DOIUrl":"https://doi.org/10.2139/SSRN.3321685","url":null,"abstract":"This report records the final meeting and roundtable of the Brexit and Rights Engagement Network (BREN) on Friday 7 December 2018 at the Bingham Centre for the Rule of Law in London. Attendees at the roundtable included network members, fellow academics, representatives of the UK Government, the Northern Ireland Human Rights Commission, law firms, civil society, and NGOs. \u0000 \u0000This roundtable followed two successful roundtables held at Edinburgh and Belfast earlier in the year. It combined the topics of both and brought all available network members together The purpose of the roundtable was to ignite debate amongst legal scholars and policy makers, and others working in a rights and devolution environment relating to interpretation, adjudication and enforcement of rights in the lead up to, and following “Brexit Day,” (29 March 2019). This report is split into four sections mirroring the programme of the day. Part A considers the adjudication of EU rights, but also their enforcement under the 2018 Act and the Withdrawal Agreement. Part B is dedicated to the same broad theme but focuses on ‘options for the postBrexit future’. Part C deals with possible development and opportunities as far as rights and devolution are concerned; and Part D shows how Brexit affects the devolution settlement. \u0000 \u0000Most of the contributions to this and the other roundtables have been published as blog posts on the Europa Institute’s Europeanfutures blog. They can be found here: http://www.europeanfutures.ed.ac.uk/topics/bren \u0000 \u0000Furthermore, there are audio recordings of the roundtable available, which can be found here: www.europa.ed.ac.uk/bren.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"193 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114989883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies 超越欧盟增值税:传统和全球经济中增值税/商品及服务税的全球视角

European Economics: Political Economy & Public Economics eJournal Pub Date : 2019-01-01 DOI: 10.2139/ssrn.3565722

R. Millar, J. Roeleveld, Mei Mei Yap, Yan Xu

{"title":"Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies","authors":"R. Millar, J. Roeleveld, Mei Mei Yap, Yan Xu","doi":"10.2139/ssrn.3565722","DOIUrl":"https://doi.org/10.2139/ssrn.3565722","url":null,"abstract":"In this chapter, we reflect on the issues of the traditional scope of VAT and how the VAT deals with the challenges created by the sharing economy, “free” digital services, and crypto-currencies. We consider the issues from the perspective of our own jurisdictions (Australia, South Africa, Singapore, and China). <br><br>Unsurprisingly, the analysis reveals that the digital economy issues facing these four non-EU VATs are much the same as those facing the EU VAT. In all four regimes, the treatment of the “sharing” part of the “sharing economy” depends on the character of the underlying supply and the treatment of such supplies in the relevant jurisdiction. In Australia, Singapore, and South Africa, substantial registration thresholds for small businesses have a significant impact on the VAT/GST treatment of the sharing economy, while in China the non-registration of individuals has a similar effect. Australia and South Africa have rules to tax inbound services using a foreign vendor registration regime, which ensures that the supplies by the relevant sharing economy platform to its users can also be taxed. Singapore recently announced its intention to introduce such rules. China, in contrast, does not allow foreign vendor registration, but local conditions – and the focus on using local Chinese platforms – reduces the impact of this restriction in practice. <br><br>Australia is the first of the four countries to have responded to the VAT/GST challenge of crypto-currencies by amending its GST law with a suite of comprehensive changes to ensure that crypto-currencies are subject to the same rules as fiat currencies, while not actually being treated as such. China, in contrast, has banned the use of crypto-currencies altogether.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123136888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Abandoned Übervater: Max Weber and the Neoliberals 被抛弃的Übervater:马克斯·韦伯和新自由主义者

European Economics: Political Economy & Public Economics eJournal Pub Date : 2018-12-31 DOI: 10.2139/ssrn.3309204

Stefan Kolev

{"title":"The Abandoned Übervater: Max Weber and the Neoliberals","authors":"Stefan Kolev","doi":"10.2139/ssrn.3309204","DOIUrl":"https://doi.org/10.2139/ssrn.3309204","url":null,"abstract":"This paper addresses the intellectual relationship between Max Weber and three key proponents of \u0000neoliberalism: F.A. Hayek, Walter Eucken and Wilhelm Ropke. This relationship is contextualized in the history of German-language political economy, focusing on the nexus and proximity between early 20th century economic sociology and the emergence and evolution of the various neoliberal political economies from the 1930s onwards. While during his lifetime Weber was a towering scholarly and public figure recognized well beyond the German-language area, after his passing in 1920 he successively fell into oblivion, also for the neoliberal generation at the heart of the paper who started publishing in the immediate aftermath of Weber’s age. The structure of the paper is tripartite. In section 2, traces of Weber in the neoliberal writings are collected, starting with an instrumental digression to Ludwig von Mises’s treatment of Weber. Mises as well as the neoliberals focused on Weber’s legacy in epistemology, methodology and economic history, while references to his sociological contributions are seldom and unsystematic. In section 3, central commonalities between Weber’s economic sociology and the political economies of Hayek, Eucken and Ropke are outlined. In section 4, six hypotheses are formulated to tentatively explain the cursory and declining appreciation of Weber by the neoliberals during their lifetime.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131970878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

Competing with Whom? For What? And How? The Great Fragmentation of the Firm, FDI Attraction Profiles, and the Structure of International Tax Competition in the European Union 与谁竞争?为了什么?以及如何?企业的大碎片化、FDI吸引概况与欧盟国际税收竞争结构

European Economics: Political Economy & Public Economics eJournal Pub Date : 2018-12-19 DOI: 10.2139/ssrn.3303784

A. Reurink, Javier Garcia-Bernardo

{"title":"Competing with Whom? For What? And How? The Great Fragmentation of the Firm, FDI Attraction Profiles, and the Structure of International Tax Competition in the European Union","authors":"A. Reurink, Javier Garcia-Bernardo","doi":"10.2139/ssrn.3303784","DOIUrl":"https://doi.org/10.2139/ssrn.3303784","url":null,"abstract":"Economic globalization has pressured countries to compete with one another for firms’ investment capital. Analyses of such competition draw heavily on foreign direct investment (FDI) statistics. In and of themselves, however, FDI statistics are merely a quantification of the value of firms’ investment projects and tell us little about the heterogeneity of these projects and the distinct patterns of competitive dynamics between countries they generate. Here, we create a more sophisticated understanding of international competition for FDI by pointing out its variegated nature. To do so, we trace the “great fragmentation of the firm” to distinguish between five categories of FDI: manufacturing affiliates, shared service centers, R&D facilities, intermediate holding companies, and top holding companies. Using a novel combination of firm-level and country-level data, we identify for each of these different categories which European Union member states are most successful in attracting it, what macro-institutional and tax arrangements are present in them, and what benefits they receive from it in terms of tax revenues and employment creation. In this way, we are able to identify five distinct “FDI attraction profiles” and show that competition increasingly appears to take place amongst subsets of countries that compete for similar categories of FDI.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128724744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Debt Overhang and Investment Eﬃciency 债务积压与投资效率

European Economics: Political Economy & Public Economics eJournal Pub Date : 2018-12-10 DOI: 10.2139/ssrn.3299969

A. Popov, F. Barbiero, M. Wolski

引用次数: 1

Incentive Pay for Policy-makers? 政策制定者的激励薪酬?

European Economics: Political Economy & Public Economics eJournal Pub Date : 2018-12-01 DOI: 10.2139/ssrn.3304727

V. Britz, Afsoon Ebrahimi, H. Gersbach

引用次数: 36

The Role of Budget Contraints in Sequential Elimination Tournaments 预算约束在顺序淘汰赛中的作用

European Economics: Political Economy & Public Economics eJournal Pub Date : 2018-12-01 DOI: 10.2139/ssrn.3315345

Malin Arve, Olga Chiappinelli

引用次数: 1

A Legacy of Cronyism and Deception 任人唯亲和欺骗的遗产

European Economics: Political Economy & Public Economics eJournal Pub Date : 2018-11-18 DOI: 10.2139/ssrn.3285313

S. Savvides

引用次数: 0