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  1. Energiewirtschaftsgesetz
    Contributor: Kment, Martin (Verfasser, Herausgeber)
    Published: 2024
    Publisher:  Nomos, Baden-Baden

    Ruhr-Universität Bochum, Universitätsbibliothek
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    Source: Union catalogues
    Contributor: Kment, Martin (Verfasser, Herausgeber)
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783848788781; 3848788780
    Other identifier:
    9783848788781
    DDC Categories: 340
    Edition: 3. Auflage
    Series: Nomos Kommentar
    Subjects: Deutschland
    Other subjects: Stromnetzzugangsverordnung; award of concessions; Ausbau erneuerbarer Energien; Energy Industry Act; energy law; Bundesnetzagentur; grid access; Digitalisierungsrichtlinie; grid connection; EEG-Umlage; Energierecht; legal protection; Energiewirtschaftsgesetz; new edition of the NK-EnWG; reform; Gasnetzzugangsverordnung; regulatory requirement; Klimaschutz-Sofortprogramm; Kommentierung; Konzessionsvergabe
    Scope: 1979 Seiten, 24.5 cm x 17.3 cm
    Notes:

    Auf dem Buchrücken: EnWG

  2. Intellectuals in the Modern Islamic World
    Contributor: Dudoignon, Stephane A. (Publisher); Hisao, Komatsu (Publisher); Yasushi, Kosugi (Publisher)
    Published: 2006
    Publisher:  Taylor & Francis

    Incorporating a rich series of case-studies covering a range of geographical areas, this collection of essays examines the history of modern intellectuals in the Islamic world throughout the twentieth century. The contributors reassess the typology... more

     

    Incorporating a rich series of case-studies covering a range of geographical areas, this collection of essays examines the history of modern intellectuals in the Islamic world throughout the twentieth century. The contributors reassess the typology and history of various scholars, providing significant diachronic analysis of the different forms of communication, learning, and authority. While each chapter presents a separate regional case, with an historically and geographically different background, the volume discloses commonalities, similarities and intellectual echoes through its comparative approach. Consisting of two parts, the volume focuses first on al-Manar, the influential journal published between 1898 and 1935 that inspired much imagination and arguments among local intelligentsias all over the Islamic world. The second part discusses the formation, transmission and transformation of learning and authority, from the Middle East to Central and Southeast Asia. Constituting a milestone in comparative studies of the modern Islamic world, this book highlights the range of and transformation in the role of intellectuals in Islamic societies.

     

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  3. Bodies of Reform
    The Rhetoric of Character in Gilded Age America
    Published: [2010]; © 2010
    Publisher:  New York University Press, New York, NY

    From the patricians of the early republic to post-Reconstruction racial scientists, from fin de siècle progressivist social reformers to post-war sociologists, character, that curiously formable yet equally formidable "stuff," has had a long and... more

    Brandenburgische Technische Universität Cottbus - Senftenberg, Universitätsbibliothek
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    From the patricians of the early republic to post-Reconstruction racial scientists, from fin de siècle progressivist social reformers to post-war sociologists, character, that curiously formable yet equally formidable "stuff," has had a long and checkered history giving shape to the American national identity.Bodies of Reform reconceives this pivotal category of nineteenth-century literature and culture by charting the development of the concept of "character" in the fictional genres, social reform movements, and political cultures of the United States from the mid-nineteenth to the early-twentieth century. By reading novelists such as Herman Melville, Mark Twain, Pauline Hopkins, and Charlotte Perkins Gilman alongside a diverse collection of texts concerned with the mission of building character, including child-rearing guides, muscle-building magazines, libel and naturalization law, Scout handbooks, and success manuals, James B. Salazar uncovers how the cultural practices of representing character operated in tandem with the character-building strategies of social reformers. His innovative reading of this archive offers a radical revision of this defining category in U.S. literature and culture, arguing that character was the keystone of a cultural politics of embodiment, a politics that played a critical role in determining-and contesting-the social mobility, political authority, and cultural meaning of the raced and gendered body

     

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  4. Bodies of Reform
    The Rhetoric of Character in Gilded Age America
    Published: [2010]; © 2010
    Publisher:  New York University Press, New York, NY

    From the patricians of the early republic to post-Reconstruction racial scientists, from fin de siècle progressivist social reformers to post-war sociologists, character, that curiously formable yet equally formidable "stuff," has had a long and... more

    Ostbayerische Technische Hochschule Amberg-Weiden / Hochschulbibliothek Amberg
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    Universitätsbibliothek Passau
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    From the patricians of the early republic to post-Reconstruction racial scientists, from fin de siècle progressivist social reformers to post-war sociologists, character, that curiously formable yet equally formidable "stuff," has had a long and checkered history giving shape to the American national identity.Bodies of Reform reconceives this pivotal category of nineteenth-century literature and culture by charting the development of the concept of "character" in the fictional genres, social reform movements, and political cultures of the United States from the mid-nineteenth to the early-twentieth century. By reading novelists such as Herman Melville, Mark Twain, Pauline Hopkins, and Charlotte Perkins Gilman alongside a diverse collection of texts concerned with the mission of building character, including child-rearing guides, muscle-building magazines, libel and naturalization law, Scout handbooks, and success manuals, James B. Salazar uncovers how the cultural practices of representing character operated in tandem with the character-building strategies of social reformers. His innovative reading of this archive offers a radical revision of this defining category in U.S. literature and culture, arguing that character was the keystone of a cultural politics of embodiment, a politics that played a critical role in determining-and contesting-the social mobility, political authority, and cultural meaning of the raced and gendered body

     

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  5. Estimating the welfare costs of reforming the Iraq public distribution system
    a mixed demand approach
    Published: 2018
    Publisher:  UNICEF Office of Research - Innocenti, Florence, Italy

    Max-Planck-Institut für ausländisches öffentliches Recht und Völkerrecht, Bibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Office of Research - Innocenti working paper ; WP-2018, 07 (June 2018)
    Subjects: Ernährungspolitik; Öffentliche Sozialleistungen; Sozialreform; Irak; Public Distribution System; Iraq; quota; demand analysis; Mixed Demand Approach; food subsidy; welfare; reform
    Scope: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  6. The generation gap in direct democracy
    Published: [2018]
    Publisher:  Centre for Economic Performance, London School of Economics and Political Science, London

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CEP discussion paper ; no 1552 (June 2018)
    Subjects: age; cohort; direct democracy; generation gap; status quo; referendum; reform; utility
    Scope: 1 Online-Ressource (circa 85 Seiten), Illustrationen
  7. Assessment of the Philippine electric power industry reform act
    Published: December 2018
    Publisher:  Philippine Institute for Development Studies, Quezon City, Philippines

    The Electric Power Industry Reform Act (EPIRA) is one of the landmark pro-market reforms implemented to achieve reliable and competitively priced electricity in the Philippines. Due to its perceived ineffectiveness, however, the law has been... more

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    The Electric Power Industry Reform Act (EPIRA) is one of the landmark pro-market reforms implemented to achieve reliable and competitively priced electricity in the Philippines. Due to its perceived ineffectiveness, however, the law has been subjected to a number of criticisms with some calling for its review, if not an outright repeal. Generally, EPIRA adopted the "ideal" textbook architecture of the competitive energy markets found to be historically successful in Argentina, Canada, Brazil, and Australia, among others (Joskow 2008). Such adoption led to the creation of institutional arrangements and restructuring intended to provide long-term benefits and ensure that prices reflect the efficient economic cost of supplying electricity and service quality attributes (Joskow 2008). Thus far, two major findings stood out. First, the EPIRA appears to be a well-thought power sector reform design, having followed most of the features of the kind of reform structuring found to be successful historically. Second, significant progress has been attained. Although, a number of measures should be in place to sustain the progress and promote more competitive power supply and retail rates for all consumers. These measures include policy changes in the subcomponents of the power industry such as generation, transmission, and distribution; and improvement in other areas such as reduction of system losses and universal charges, socialized pricing mechanism, taxes, and demand-side management.

     

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    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/211041
    Series: Discussion paper series / Philippine Institute for Development Studies ; no. 2018, 21 (December 2018)
    Subjects: Electric Power Industry Reform Act; EPIRA; power sector; energy sector; electricity; reform
    Scope: 1 Online-Ressource (circa 83 Seiten), Illustrationen
  8. Trapped in inactivity?
    the Austrian social assistance reform in 2019 and its impact on labour supply
    Published: 2020
    Publisher:  Global Labor Organization (GLO), Essen

    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in social assistance benefits has received less attention. This paper analyses the impact of the Austrian reform proposal 'Neue Sozialhilfe' ("New Social Assistance"), which was introduced in 2019 and substantially cut social assistance benefits for migrants and families with children. We show that the labour supply effects of these changes in social assistance differ substantially across household types. While women exhibit higher labour supply elasticities in our estimates, the overall effects of the reform are especially strong for men and migrants. Couples with children and migrants, i.e. the groups which were hit the hardest by the reform’s social assistance reductions, show the strongest labour supply reactions to the 'New Social Assistance'. Furthermore, we show that overall the reform has a positive, but small, effect on the intensive margin of labour supply.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/219988
    Series: GLO discussion paper ; no. 578
    Subjects: social assistance; reform; labour supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  9. Economic consequences of globalisation
    the Australian framework for reforms
    Published: December 2019
    Publisher:  Economic Research Institute for ASEAN and East Asia, [Jakarta]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: ERIA discussion paper series ; ERIA-DP-2019-20 = no. 306
    Subjects: Australia; economic integration; reform; productivity
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  10. Preferences for reforms
    endowments vs. beliefs
    Published: 2022 FEB
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Are preferences for reforms driven by individuals' own endowments or beliefs? To address this question, we conducted a cross-country survey on people's opinions on employment protection legislation-an area where reform has proven to be difficult and... more

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    Are preferences for reforms driven by individuals' own endowments or beliefs? To address this question, we conducted a cross-country survey on people's opinions on employment protection legislation-an area where reform has proven to be difficult and personal interests are at stake. We find that individuals' beliefs matter more than their own endowments and personal pay-offs. A randomized information treatment confirms that beliefs explain views about reform, but beliefs can change with new information. Our results are robust to several robustness tests, including to alternative estimation techniques and samples

     

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  11. Wirtschaftlichkeit neu denken
    Investitionsentscheidungen im Dienste des Umweltschutzes : Abschlussbericht

    Die derzeit vorherrschenden Konsum- und Produktionsweisen sind nicht nachhaltig. Sie sind geprägt von Investitions- und Kaufentscheidungen einzelner Personen und Unternehmen, deren Entscheidungskalküle sich in der Regel nicht an der... more

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    Die derzeit vorherrschenden Konsum- und Produktionsweisen sind nicht nachhaltig. Sie sind geprägt von Investitions- und Kaufentscheidungen einzelner Personen und Unternehmen, deren Entscheidungskalküle sich in der Regel nicht an der gesellschaftlichen Wohlfahrt, sondern an einzelwirtschaftlichen Kriterien orientieren. Vor diesem Hintergrund setzt sich das Vorhaben zwei wesentliche Zielstellungen, um Wirtschaftlichkeit neu zu denken und in den Dienst des Umweltschutzes zu stellen. Zum einen sollen die Analysen helfen, das Verständnis für Entscheidungskalküle und -verhalten zu verbessern. Zum anderen soll auch der bestehende Ordnungsrahmen mit seinen expliziten oder impliziten Wirtschaftlichkeitsgrundsätzen und Wirtschaftlichkeitsgeboten auf den Prüfstand gestellt werden. Anhand einer Akteursbetrachtung und beispielhafter Analysen von Investitionsentscheidungen wird gezeigt, dass Investitionen im Sinne des Umweltschutzes von verschiedensten Hemmnissen geprägt sind und deshalb unterbleiben oder verschoben werden. Wesentliche Hemmnisse stehen im engen Bezug zu den Wirtschaftlichkeitskalkülen von Investor*innen und sie ergeben sich aus spezifischen Regelungen im Ordnungsrahmen. Um Wirtschaftlichkeit neu zu denken und in den Dienst des Umweltschutzes zu stellen, werden die Hemmnisse genauer beleuchtet und Lösungsvorschläge zur Reform des Ordnungsrahmens gegeben. Das Vorhaben untersucht Wirtschaftlichkeitskalküle bei Investitionsentscheidungen privater Haushalte und Unternehmen, Wirtschaftlichkeitsgebote im Kontext umweltrelevanter Mindeststandards sowie Wirtschaftlichkeitsgebote im Kontext staatlicher Ausgaben. The current modes of consumption and production are not sustainable. They are shaped by investment and purchasing decisions of individual economic actors, whose economic appraisals are usually not oriented towards social welfare, but towards microeconomic criteria. Against this backdrop, the project sets itself two main objectives in order to rethink economic efficiency and put it at the service of environmental protection. On the one hand, the analysis helps to improve the understanding of investment decisions and behaviour of actors. Secondly, the existing regulatory framework with its explicit or implicit economic efficiency principles and efficiency requirements is examined. An analysis of the actor landscape and exemplary analyses of specific investment decisions show that investments supporting environmental protection are characterized by a wide variety of barriers. Several main barriers are closely related to the profitability calculations of investors and result from specific elements in the regulatory framework. In order to rethink economic efficiency and put it at the service of environmental protection, the barriers are examined more closely and solutions for reforming the regulatory framework are proposed. The study covers economic efficiency calculations in investment decisions by private actors as well as cost-effectiveness requirements in the context of minimum standards and in the context of public expenditure.

     

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    Source: Union catalogues
    Contributor: Lünenbürger, Benjamin (MitwirkendeR)
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    Forschungskennzahl 3718 14 101 0
    FB000648
    Series: Texte / Umweltbundesamt ; 2021, 179
    Für Mensch & Umwelt
    Ressortforschungsplan des Bundesministeriums für Umwelt, Naturschutz, nukleare Sicherheit und Verbraucherschutz
    Subjects: Wirtschaftlichkeit; Wirtschaftlichkeitsuntersuchung; Investition; Kosten-Nutzen-Analyse; umweltkosten; Regulierung; reform
    Scope: 1 Online-Ressource (187 Seiten, 3,55 MB), Illustrationen, Diagramme
    Notes:

    Abschlussdatum: Mai 2021

    Literaturverzeichnis: Seite 178-187

  12. Toward fair and sustainable capitalism
    a comprehensive proposal to help American workers, restore fair gainsharing between employees and shareholders, and increase American competitiveness by reorienting our corporate governance system toward sustainable long-term growth and encouraging investments in America's future
    Published: 2019
    Publisher:  Harvard Law School, Cambridge, MA

    To promote fair and sustainable capitalism and help business and labor work together to build an American economy that works for all, this paper presents a comprehensive proposal to reform the American corporate governance system by aligning the... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    To promote fair and sustainable capitalism and help business and labor work together to build an American economy that works for all, this paper presents a comprehensive proposal to reform the American corporate governance system by aligning the incentives of those who control large U.S. corporations with the interests of working Americans who must put their hard-earned savings in mutual funds in their 401(k) and 529 plans. The proposal would achieve this through a series of measured, coherent changes to current laws and regulations, including: requiring not just operating companies, but institutional investors, to give appropriate consideration to and make fair disclosure of their policies regarding EESG issues, emphasizing “Employees” and not just Environmental, Social, and Governance” factors; giving workers more leverage by requiring all societally-important companies to have board level committees charged with ensuring fair treatment of employees, authorizing companies to use European-style works' councils to increase employee voice, and reforming labor laws to make it easier for workers to join a union and bargain for fair wages and working conditions; reforming the corporate election system so that voting occurs on a more rational, periodic, and thoughtful basis supportive of sustainable business practices and long-term investment; improving the tax system to encourage sustainable, long-term investment and discourage speculation, with the resulting proceeds being used to revitalize and green America's infrastructure, tackle climate change, invest in American workers' skills, transition workers from carbon-intensive industries to jobs in the clean energy sector; and taking other measures, such as reform of corporate political spending and forced arbitration, to level the playing field for workers, consumers, and ordinary investors

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Discussion paper / Harvard John M. Olin Center for Law, Economics, and Business ; no. 1018 (09/2019)
    U of Penn, Inst for Law & Econ Research Paper ; No. 19-39
    Subjects: unions; gainsharing; sustainability; corporate governance; inequality; corporations; long-term investment; Business corporation law; corporate elections & governance; reform; institutional investors; corporate social responsibility; labor; collective bargaining
    Scope: 1 Online-Ressource (circa 27 Seiten)
    Notes:

    This paper is also Discussion Paper 2019-11 of the Harvard Law School Program on Corporate Governance and also Research Paper no. 19-39 of the University of Pennsylvania Law School, Institute for Law and Economics, ILE

  13. Objectives and challenges in the implementation of a universal pension system in France
    Published: 2019
    Publisher:  OECD, Paris, France

    The mission of the French High Commission for Pension Reform is to prepare the reform introducing a universal pension points system in France. This paper explains why implementing a universal points system in France would increase transparency,... more

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    The mission of the French High Commission for Pension Reform is to prepare the reform introducing a universal pension points system in France. This paper explains why implementing a universal points system in France would increase transparency, reduce inequality and generate efficiency gains for the whole economy. It documents the experience of OECD countries which have opted for a points or a notional defined contribution (NDC) schemes, and provides a technical framework to compare defined benefit, points and NDC pension systems. The paper discusses some key issues related to the main parameters of the new system. While it can include a wide range of redistribution schemes depending on political choices, indexation rules should be designed in a way that maximises, as much as possible, the rates of return on pension contributions within a pay-as-you-go system while ensuring financial sustainability and accounting for changes in life expectancy. This implies that the value of the point would vary at the individual level depending on the cohort and the effective age of retirement based on actuarial principles. No country having a points system currently uses age-cohort point values, and France could be the first one to introduce such an innovation. This Working Paper relates to the 2019 OECD Economic Survey of France (http://www.oecd.org/economy/surveys/france-economic-snapshot/)

     

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    Series: OECD Economics Department working papers ; no. 1553
    Subjects: Economics; France; pensions; reform; France; redistribution; life expectancy
    Scope: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  14. Illicit dealings
    fossil fuel subsidy reforms and the role of tax evasion and smuggling
    Published: July 2017
    Publisher:  National Graduate Institute for Policy Studies, Tokyo, Japan

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    Series: GRIPS discussion paper ; 17, 05
    Subjects: Fossil fuel subsidies; reform; tax evasion; smuggling
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  15. The tax structure of an economy in crisis
    Greece 2009-2017
    Published: December 2019
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    The 2010 Economic Adjustment Programme initiated a period of strict international supervision with respect to tax policy in Greece. The country implemented a large-scale fiscal consolidation package, aiming to reduce its public deficit below 3% of... more

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    The 2010 Economic Adjustment Programme initiated a period of strict international supervision with respect to tax policy in Greece. The country implemented a large-scale fiscal consolidation package, aiming to reduce its public deficit below 3% of GDP by 2016. Since the beginning of the crisis, the provisions of the 'Greek Programme' have been revised several times, and personal income tax reform has figured prominently on almost each of the revision agendas. This paper aims to provide an assessment of the effects of the four major structural reforms that took place in Greece during and in the aftermath of the economic crisis; using microsimulation techniques, we simulate the (ceteris paribus) first-order impact of these reforms on the distribution of incomes, the state budget and work incentives, while also trying to identify the main gainers and losers of these policy changes. Our results suggest that all reforms had a revenue-increasing rationale, with the one of 2011 being designed to have the largest fiscal gains. The latter also strengthened redistribution and achieved the highest decrease in income inequality. The 2013 reform went to the opposite direction by reducing both the redistributive strength and the progressive nature of the Greek tax system. The striking discrepancies in the ways in which different household categories have been affected by the four reforms call for a deeper investigation of the possibility of moving towards more uniform personal income tax rules.

     

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    hdl: 10419/228399
    Series: EUROMOD working paper series ; EM 19, 21
    Subjects: personal income tax; reform; Greece; redistribution; work incentives
    Scope: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  16. The effect of sentencing reform on racial and ethnic disparities in involvement with the criminal justice system
    the case of California's proposition 47
    Published: October 2019
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    We analyze the disparate effects of a recent California sentencing reform on the arrest, booking, and incarceration rates experienced by California residents from different racial and ethnic groups. In November 2014 California voters passed state... more

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    We analyze the disparate effects of a recent California sentencing reform on the arrest, booking, and incarceration rates experienced by California residents from different racial and ethnic groups. In November 2014 California voters passed state proposition 47 that redefined a series of felony and "wobbler" offenses (offenses that can be charged as either a felony or misdemeanor) as straight misdemeanors, causing an immediate 15 percent decline in total drug arrests, an approximate 20 percent decline in total property crime arrests, and shifts in the composition of arrests away from felonies towards misdemeanors. Using microdata on the universe of arrests in the state in conjunction with demographic data from the American Community Survey, we document a substantial narrowing in inter-racial differences in overall arrest rates and arrest rates by offense type, with very large declines in the inter-racial arrest rate gaps for felony drug offenses. Conditional on being arrested, we see declines in bookings rates for all groups, though we find a larger decrease for white arrestees. This relatively larger decline for white arrests is largely explained by difference in the distribution of arrests across recorded offenses. Despite the widening of racial gaps in the conditional booking rate, we observe substantial declines in overall booked arrests that are larger for African Americans and Hispanics relative to whites. For some offenses (felony drug offenses), inter-racial disparities in jail booking rates narrow by nearly half. Finally, we use data from the American Community Survey to analyze change in the proportion incarcerated on any given day and how these changes vary by race and ethnicity. For these results, we present trends for the time period spanning the larger set of policy reforms that have been implemented in the state since 2011. We observe sizable declines in the overall incarceration rate for African Americans, with the largest declines observed for African America males. The one-quarter decline in total correctional populations in the state coincided with sizable narrowing in inter-racial difference in incarceration rates.

     

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    hdl: 10419/215118
    Series: Discussion paper series / IZA ; no. 12722
    Subjects: racial disparity; criminal justice; reform; arrests; incarceration; Proposition 47
    Scope: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  17. Reducing the income tax burden for households with children
    an assessment of the child tax credit reform in Austria
    Published: February 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply... more

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    This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural discrete choice framework. Third, we evaluate the macroeconomic impacts, by calibrating and shocking the DSGE model QUEST, with the micro-based results. We show that the reform reduces inequality, lowers the poverty rate for households with children. Overall the reform has a positive impact on labour supply, especially for women. On the macro-level (and in the long-run), our model suggests a small but positive impact on employment, investment, consumption and GDP. Additionally, using the macro impact of the reform, we show that accounting for those behavioural responses at the micro level is important to asses the long-run impact of tax reforms, especially on the income distribution.

     

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    Media type: Book
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    hdl: 10419/228400
    Series: EUROMOD working paper series ; EM 20, 1
    Subjects: EUROMOD; tax credit; reform; DSGE; labour supply; microsimulation
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  18. Essays in applied econometrics
    Published: September 2017

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    Language: English
    Media type: Dissertation
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    Subjects: health; migration; education; reform; financial incentives; drug dispense
    Scope: 1 Online-Ressource (circa 104 Seiten), Illustrationen
    Notes:

    Enthält 3 Beiträge

    Dissertation, Johannes Kepler University Linz, 2017

  19. Korean unification
    economic adjustments under German assumptions
    Published: 2018
    Publisher:  Australian National University, Crawford School of Public Policy, Centre for Applied Macroeconomic Analysis, [Canberra]

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    Series: CAMA working paper ; 2018, 51 (October 2018)
    Subjects: Korean unification; North Korea; dynamic general equilibrium; reform
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  20. Bodies of Reform
    The Rhetoric of Character in Gilded Age America
    Published: [2010]
    Publisher:  New York University Press, New York, NY

    Frontmatter -- Contents -- Acknowledgments -- Introduction -- 1. Philanthropic Taste -- 2. Character Is Capital -- 3. Muscle Memory -- 4. “A Story Written on Her Face” -- 5. Character’s Conduct -- Notes -- Index -- About the Author From the... more

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    Frontmatter -- Contents -- Acknowledgments -- Introduction -- 1. Philanthropic Taste -- 2. Character Is Capital -- 3. Muscle Memory -- 4. “A Story Written on Her Face” -- 5. Character’s Conduct -- Notes -- Index -- About the Author From the patricians of the early republic to post-Reconstruction racial scientists, from fin de siècle progressivist social reformers to post-war sociologists, character, that curiously formable yet equally formidable “stuff,” has had a long and checkered history giving shape to the American national identity.Bodies of Reform reconceives this pivotal category of nineteenth-century literature and culture by charting the development of the concept of “character” in the fictional genres, social reform movements, and political cultures of the United States from the mid-nineteenth to the early-twentieth century. By reading novelists such as Herman Melville, Mark Twain, Pauline Hopkins, and Charlotte Perkins Gilman alongside a diverse collection of texts concerned with the mission of building character, including child-rearing guides, muscle-building magazines, libel and naturalization law, Scout handbooks, and success manuals, James B. Salazar uncovers how the cultural practices of representing character operated in tandem with the character-building strategies of social reformers. His innovative reading of this archive offers a radical revision of this defining category in U.S. literature and culture, arguing that character was the keystone of a cultural politics of embodiment, a politics that played a critical role in determining-and contesting-the social mobility, political authority, and cultural meaning of the raced and gendered body

     

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  21. Trapped in inactivity?
    the Austrian social assistance reform in 2019 and its impact on labour supply
    Published: June 2020
    Publisher:  European Commission, Seville

    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and... more

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    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in social assistance benefits has received less attention. This paper analyses the impact of the Austrian reform proposal "Neue Sozialhilfe" ("New Social Assistance"), which was introduced in 2019 and substantially cut social assistance benefits for migrants and families with children. We show that the labour supply effects of these changes in social assistance differ substantially across household types. While women exhibit higher labour supply elasticities in our estimates, the overall effects of the reform are especially strong for men and migrants. Couples with children and migrants, i.e. the groups which were hit the hardest by the reform's social assistance reductions, show the strongest labour supply reactions to the "New Social Assistance". Furthermore, we show that overall the reform has a positive, but small, effect on the intensive margin of labour supply.

     

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    hdl: 10419/248818
    Series: JRC working papers on taxation and strucutral reforms ; no 2020, 05
    Subjects: social assistance; reform; labour supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  22. Designing fossil fuel subsidy reforms in OECD and G20 countries
    a robust sequential approach methodology
    Published: 2020
    Publisher:  OECD, Paris, France

    Reform of support for fossil fuels is often identified as a priority for a country’s fiscal consolidation efforts and for climate action to align financial flows with low-carbon pathways. Its implementation, however, remains elusive for many... more

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    Reform of support for fossil fuels is often identified as a priority for a country’s fiscal consolidation efforts and for climate action to align financial flows with low-carbon pathways. Its implementation, however, remains elusive for many countries as they face seemingly irreconcilable policy agendas of economic growth and sustainability coupled with potential political backlash against austerity and rising costs. This paper provides a sequential approach that may assist in providing support for the analysis to a well-informed reform process. Deploying the suggested tools can help policy makers to identify the most distorting government support measures and alternative or complementary policies that deliver the sought-after objectives more efficiently and effectively. The work presented here draws on the OECD’s longstanding experience and tradition in measuring and tracking support measures for fossil fuels, primarily in its Inventory of Support Measures for Fossil Fuels (Inventory hereafter) and accompanying reports.

     

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    Source: Staatsbibliothek zu Berlin
    Language: English
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    Series: OECD environment working papers ; no. 168
    Subjects: Subsidies; fossil fuels; energy; reform; government support; fossil fuel subsidies; oil; gas; coal; fossil fuel subsidy reform; tax incentives; tax expenditures; ; Environment; Taxation
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  23. Trapped in inactivity?
    the Austrian social assistance reform in 2019 and its impact on labour supply
    Published: September 2020
    Publisher:  Institute for Social and Economic Research, University of Essex, Colchester, Essex, UK

    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and... more

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    Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in social assistance benefits has received less attention. This paper analyses the impact of the Austrian reform proposal 'Neue Sozialhilfe' ("New Social Assistance"), which was introduced in 2019 and substantially cut social assistance benefits for migrants and families with children. We show that the labour supply effects of these changes in social assistance differ substantially across household types. While women exhibit higher labour supply elasticities in our estimates, the overall effects of the reform are especially strong for men and migrants. Couples with children and migrants, i.e. the groups which were hit the hardest by the reform's social assistance reductions , show the strongest labour supply reactions to the 'New Social Assistance'. Furthermore , we show that overall the reform has a positive, but small, effect on the intensive margin of labour supply.

     

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    Source: Union catalogues
    Language: English
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    hdl: 10419/259505
    Series: EUROMOD working paper series ; EM 20, 16
    Subjects: social assistance; reform; labour supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  24. Vorfragenkompetenz und Bindung bei der Auslegung steuerrechtlicher Vorschriften
    eine Untersuchung zur Vermeidung divergierender Entscheidungen im Steuer- und Steuerstrafrecht aus verfassungsrechtlicher Perspektive
    Published: 2021; ©2021
    Publisher:  Nomos Verlagsgesellschaft, Baden-Baden

    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für... more

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    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für steuerrechtliche Vorfragen. Die Arbeit untersucht, ob derart widersprüchliche Entscheidungen aus verfassungsrechtlicher Sicht vermieden werden müssen. Auf Grundlage einer umfassenden Analyse der Rechtslage unter Einbeziehung verwandter Rechtsgebiete begründet die Arbeit die Verfassungswidrigkeit der Vorfragenkompetenz der Strafgerichte und macht tragfähige Vorschläge für eine Gesetzesreform. Ein Exkurs zur Rechtslage in Zivil-, Verwaltungs- und Sozialgerichtsverfahren bildet den Abschluss der Untersuchung. Under current German law a criminal court is allowed to sentence for tax evasion although the tax court denies the underlying fiscal claim. This consequence follows from the criminal courts’ competence to examine preliminary tax questions (Vorfragenkompetenz). The work analyses whether such contradictory decisions have to be avoided for constitutional reasons. Based on a comprehensive analysis of the current legal situation including related fields of law the work establishes that the criminal courts’ competence to examine preliminary tax questions is unconstitutional; this result is followed by viable reform proposals. The investigation is concluded by an excursus regarding the legal situation in civil, administrative and social court proceedings.

     

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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Dissertation
    Format: Online
    ISBN: 9783748924524
    Other identifier:
    RVK Categories: PP 3685 ; PH 4120
    Edition: 1. Auflage
    Series: Steuerwissenschaftliche Schriften ; Band 76
    Array
    Subjects: Strafprozessrecht; Bindung; Finanzverwaltung; Finanzgerichtsbarkeit; Widerspruchsfreiheit der Rechtsordnung; Vorfragenkompetenz; Vermeidung divergierender Entscheidungen; Folgerichtigkeitsgebot; Finanzrecht; Steuerrecht; Verfassungsrecht; Steuerstrafrecht; Steuerhinterziehung; Verwaltung; Reform; Verfahren; Strafprozess; Gerichtsverfahren; constitutional law; criminal procedings; court proceeding; tax law; administration; reform; criminal tax law; procedure; tax evasion; financial law
    Scope: 1 Online-Ressource (748 Seiten)
    Notes:

    Gesehen am 06.07.2021

    Dissertation, Universität Heidelberg, 2020

  25. Structural reforms and elections
    evidence from a world-wide new dataset
    Published: 31 January 2020
    Publisher:  Centre for Economic Policy Research, London

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Array ; DP14371
    Subjects: elections; reform; regulation; Finance; Capital Account; current account; Trade; Product market; Labor market; employment protection
    Scope: 1 Online-Ressource (circa 62 Seiten), Illustrationen