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NDLTD Union Catalog (1.532.874 recursos)

The NDLTD Union Catalog is an OAICat server containing thesis and dissertation records harvested from registered NDLTD OAI repositories

Wirtschaftsuniversität Wien

Mostrando recursos 1 - 20 de 1.043

  1. How does globalization affect the tax burden on labour income, capital income and consumption in different welfare regimes. The case of Western and Eastern EU Member States.

    Onaran, Özlem; Bösch, Valerie; Leibrecht, Markus
    This paper analyzes the effects of globalization on implicit tax rates (ITRs) on labour income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find a positive effect of globalization on the ITR on labour income in the EU15, but no effect on the ITR on capital income, and a negative effect on ITR on consumption. There is a significant negative effect on the ITR on capital income in the social-democratic and southern welfare regimes, a marginally significant negative effect in the liberal regime; a negative effect on the ITR on...

  2. Flux or Fixed. Tax Reforms, Informal Economy and Foreign Investment in New EU Member States.

    Duman, Anil
    The paper tries to analyze the tax reforms in new EU member states, and to understand how these developments came into existence. Despite several commonalities we argue that across country variation is very much present, especially in the areas of degree of dependence on indirect taxes as well as the share of each component in total tax revenue. Our preliminary evidence indicates that there are three identifiable groupings; Hungary, Slovenia and Czech Republic as the first, Poland and Slovakia as the second, and the rest of the countries as the third. From the clusters we claim that these differences reflect...

  3. Determinanten des Angebots von Freiwilligenarbeit älterer Menschen

    Jung, Reinhard
    Knowing the factors that influence older people to volunteer is highly important for the evaluation of the productive potential of the growing population of older people. This diploma thesis aims to contribute to a better understanding of the determinants of volunteering among the elderly. Therefore, this study reviews a psychological, an economic and a sociological approach explaining volunteering and provides an overview about existing empirical findings. Using data from a survey conducted by Statistics Austria in 2006, the study applies the method of logistic regression to estimate the determinants of volunteering by older people in Austria for the first time....

  4. Contemporary Flat-Tax Reforms in Eastern Europe. Causes of Diverse Approaches : A comparison of Slovakia, Czech Republic and Germany.

    Antalova, Livia
    The paper deals with the issue of contemporary flat-tax reforms in Eastern Europe and aims to account for the different approaches that various European countries adopted towards the idea of a flat-tax. Empirically, the work is based on detailed studies of Slovakia, the Czech Republic and Germany. The analysis considers three factors being decisive for the flat-tax feasibility: 1./ party system institutionalization, 2./ coalition/opposition cohesiveness, 3./ labor union institutionalization. First, the study is concerned with each of the factor's influence on the political decision-making process in the three country cases. Secondly, on country paired comparisons the findings for each of...

  5. Contemporary Flat-Tax Reforms in Eastern Europe. Causes of Diverse Approaches : A comparison of Slovakia, Czech Republic and Germany.

    Antalova, Livia
    The paper deals with the issue of contemporary flat-tax reforms in Eastern Europe and aims to account for the different approaches that various European countries adopted towards the idea of a flat-tax. Empirically, the work is based on detailed studies of Slovakia, the Czech Republic and Germany. The analysis considers three factors being decisive for the flat-tax feasibility: 1./ party system institutionalization, 2./ coalition/opposition cohesiveness, 3./ labor union institutionalization. First, the study is concerned with each of the factor's influence on the political decision-making process in the three country cases. Secondly, on country paired comparisons the findings for each of...

  6. Contemporary Flat-Tax Reforms in Eastern Europe. Causes of Diverse Approaches : A comparison of Slovakia, Czech Republic and Germany.

    Antalova, Livia
    The paper deals with the issue of contemporary flat-tax reforms in Eastern Europe and aims to account for the different approaches that various European countries adopted towards the idea of a flat-tax. Empirically, the work is based on detailed studies of Slovakia, the Czech Republic and Germany. The analysis considers three factors being decisive for the flat-tax feasibility: 1./ party system institutionalization, 2./ coalition/opposition cohesiveness, 3./ labor union institutionalization. First, the study is concerned with each of the factor's influence on the political decision-making process in the three country cases. Secondly, on country paired comparisons the findings for each of...

  7. Can we measure Welfare? Dynamic Comparisons of Allocative Efficiency before and after the Introduction of Quality Regulation for Norwegian Electricity Distributors.

    Burger, Anton; Geymüller, Philipp von
    We investigate empirically the usefulness of price-cap and quality regulation in terms of allocative efficiency and welfare. An analytical framework allows us to determine sufficient conditions for an increase in welfare. We propose Malmquist productivity indices and their decomposition to check the conditions and to see whether it was a better-solved trade off between quality and costs that caused the welfare increase. The application of this method to a representative sample of Norwegian distribution system operators yields strong evidence for a positive effect of quality regulation on welfare. (author's abstract)

  8. The Investment Effects of Price Caps under Imperfect Competition. A Note.

    Buehler, Stefan; Burger, Anton; Ferstl, Robert
    This note analyzes a simple Cournot model where firms choose outputs and capacities facing varying demand and price-cap regulation. We find that binding price caps set above long-run marginal cost increase (rather than decrease) aggregate capacity investment. (author's abstract)

  9. E-Demokratie und E-Voting in Österreich. Erfahrungen, Einstellungen und Absichten der politisch Verantwortlichen und IT-Leiter der Länder und Gemeinden.

    Heppner, Björn
    Durch die in vielen Ländern in der einen oder anderen Ausprägung bereits durchgeführten E-Voting Testwahlen sind E-Demokratie und im speziellen E-Voting in den letzten Jahren in Europa und auch in Österreich immer stärker in den Mittelpunkt des Interesses gerückt. Im Kontext von E-Demokratie und E-Voting spielen insbesondere zwei Anspruchsgruppen eine zentrale Rolle. Einerseits sind dies die Bürger, respektive die Wähler, die die Benutzer der neuen Technologien sind. Andererseits spielen die Verantwortlichen auf politischer Ebene und in der Verwaltung eine zentrale Rolle, da sie diejenigen sind, die neue E-Demokratie- und E-Voting-Lösungen auf den verschiedenen Ebenen des Staates implementieren. Die vorliegende Arbeit...

  10. The efficiency of European transmission system operators. An application of dynamic DEA.

    Geymüller, Philipp von
    (no abstract available)

  11. Assessing the effects of quality regulation in Norway with a quality regulated version of dynamic DEA

    Geymüller, Philipp von; Burger, Anton
    In order to find out why energy-not-supplied in Norway - the most important indicator for the quality of service in the quality-regulation regime there - decreased more pronounced before the introduction of quality-regulation in 2001 than after it, we develop a dynamic quality-DEA-model and apply it to a representative sample of distribution-net operators. Our model enables us to calculate a counter-factual and thus to tentatively answer the question: What would have happened, had there been no quality-regulation? This way we find strong evidence that the quality-regulation in Norway did not have an effect on the behavior of the firms. (author's...

  12. Deriving Consensus Ratings of the Big Three Rating Agencies

    Grün, Bettina; Hofmarcher, Paul; Hornik, Kurt; Leitner, Christoph; Pichler, Stefan
    This paper introduces a model framework for dynamic credit rating processes. Our framework aggregates ordinal rating information stemming from a variety of rating sources. The dynamic of the consensus rating captures systematic as well as idiosyncratic changes. In addition, our framework allows to validate the different rating sources by analyzing the mean/variance structure of the rating errors. In an empirical study for the iTraxx Europe companies rated by the big three external rating agencies we use Bayesian techniques to estimate the consensus ratings for these companies. The advantages are illustrated by comparing our dynamic rating model to a benchmark model....

  13. Explaining participation behaviour in communities of regional leisure-blogs

    Baumgartner, Andreas
    Self-drive day trip tourism has an enormous economic importance for the region of Lower Austria which surrounds Austria´s capital Vienna. The residents of Lower Austria and Vienna form the vast majority of day-trip visitors to Lower Austria. Despite the importance of the segment of day trip tourism for regional tourism marketing organizations (TMOs) this group of tourists is difficult to grasp. Promoting blogs of residents about their leisure time activities in a region is a promising marketing instrument for regional TMOs to address this market segment. This doctoral thesis project proposes and validates a behavioral model based on the technology...

  14. Which policy options for Europe in the global competition for talent. Brain competition policy as a new breed of locational policy with positive externalities.

    Reiner, Christian
    The emerging knowledge economy has led to an increase of demand and locational competition for highlyskilled labor. Brain competition policy (BCP) is the reaction from national and regional policymakers. In short, BCP refers to the attraction, education and circulation of talent in and between regional and national economies. This new focus on human capital instead of physical capital indicates a paradigmatic shift in innovation policy and regional policy. While most of the contributions to this new policy approach come from the US, it can be demonstrated that different institutions in Europe prevent the simple copying of those strategies. The article...

  15. Stratégies et identités plurilingues des entreprises et des individus dans les entreprises

    Lavric, Eva
    Les langues, une ressource économique ? Les problèmes de la variété linguistique et des choix linguistiques sont abordés par les entreprises et par leurs salariés sous le double aspect de la communication externe et de la communication interne. Ces questions, qui n'ont fait l'objet jusqu' à présent que d'études statistico-quantitatives, seront traitées dans cette contribution à travers une série d'études de cas qualitatives, couvrant une vaste gamme de secteurs, de branches et de tailles d'entreprises. Une vue d'ensemble de toutes ces études de cas nous permettra de tirer des conclusions générales sur les particularités des choix et politiques linguistiques en milieu d'affaires, que ce soit le mélange spécifique...

  16. The State of Wage Convergence in the European Monetary Union

    Ramskogler, Paul
    Before the introduction of the Euro many observers had expected an increase of inflationary pressures due to a de-coordination-shock to national wage bargaining. However, if anything systematically happened after the introduction of the Euro wage restraint increased (Posen and Gould 2006). A possible explanation for this finding is that a system of pattern bargaining has emerged with Germany figuring as a "centre of gravity" for European wage bargains (Traxler et al. 2008, Traxler and Brandl 2009). This paper studies wage and nominal unit labour cost spill-overs for the EMU for a panel over 13 manufacturing sectors from 1992-2005 and quantifies...

  17. Cross-border Intra-group Hybrid Finance and International Taxation

    Eberhartinger, Eva; Pummerer, Erich; Göritzer, Andreas
    In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification conflict can arise. A specific hybrid instrument is classified as debt in one country, and as equity in the other country. This may lead to double taxation. In the reverse case, double non-taxation can arise. Against this legal background one might expect that cross-border hybrid intra-group finance is advantageous in comparison to classical debt finance in case of double-non-taxation while it can be expected...

  18. International Accounting Standards and Changes in Accounting Terminology

    Edelmann, Gerhard
    The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods...

  19. The Need for a New Approach to Regulating Fixed Networks

    Briglauer, Wolfgang; Vogelsang, Ingo
    The increasingly observable excess capacity in the fixed networks calls into question the established long-standing pricing standards for wholesale services based on forward-looking long-run incremental costs (FL-LRAIC). The FL-LRAIC standard has worked quite well in expanding markets, although even there price-squeeze problems have appeared. In contracting markets the price-squeeze issue, however, becomes paramount and lower prices both at the wholesale and retail levels would be efficient. This would favor a retail-minus approach (RM) under long-term contraction. Because both expansion and contraction could be relevant in the future, we propose an optional approach based on the wholesale price formula p =...

  20. The Need for a New Approach to Regulating Fixed Networks

    Briglauer, Wolfgang; Vogelsang, Ingo
    The increasingly observable excess capacity in the fixed networks calls into question the established long-standing pricing standards for wholesale services based on forward-looking long-run incremental costs (FL-LRAIC). The FL-LRAIC standard has worked quite well in expanding markets, although even there price-squeeze problems have appeared. In contracting markets the price-squeeze issue, however, becomes paramount and lower prices both at the wholesale and retail levels would be efficient. This would favor a retail-minus approach (RM) under long-term contraction. Because both expansion and contraction could be relevant in the future, we propose an optional approach based on the wholesale price formula p =...

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