Search results for "Income"

Comparing the access conditions for minimum income support in four EU member states for national, EU and non-EU citizens

2019

This research analyses the conditions imposed on national, EU and non-EU citizens who wish to access minimum income (MI) benefits within four EU Member States, specifically within Finland, France, Ireland and Spain. The primary aim is to identify and compare the required MI access conditions. Furthermore, focus is given to the residence requisites, which are discussed in relation to relevant supranational regulations in order to detect possible multilevel implications. The paper concludes with the identification of different MI conditions, such as stricter age requisites in France and Spain. Moreover, the study of national cases allows for consideration of how the EU social protection floor…

The joint emergence of group competition and within-group cooperation

2015

Abstract Between-group conflict and within-group cooperation can be seen as two sides of the same coin, coevolving in a group-structured population. There is strong support for between-group competition facilitating the evolution of human cooperative tendencies, yet our understanding of how competition arises is less clear. We show that groups of randomly assembled individuals spontaneously engage in costly group competition, and that decisions promoting between-group conflict are associated with high levels of within-group cooperation. Remarkably, when groups were given the possibility to compete against other groups, net earnings for individuals were higher than when groups were not allow…

Rendita catastale e “rendita solare” degli impianti di produzione elettrica a fonti rinnovabili: perequazione fiscale energetico-immobiliare

2014

Fra i temi affrontati dalla legge 11 marzo 2011, n. 23, recante delega al governo per un sistema fiscale più equo, spiccano le questioni fondamentali della riforma catastale e della fiscalità energetico-ambientale, di cui si tratta nel presente studio. La nuova riforma del catasto dei fabbricati aspira a realizzare un sistema fiscale più perequato at-traverso la rimozione della disparità fra redditi (e valori) catastali e redditi (e valori) osservabili nei mercati immobiliari. Il tema catastale è rilevante per i molteplici effetti fiscali che ne derivano, e il divario esistente fra i valori di mercato e quelli catastali, hanno suscitato un grande interesse degli studiosi di estimo, stimolan…

Comparative analysis of corporate tax burden in the euro area during 2000-2013

2016

Traditionally, some countries have been using the Corporate Income Tax as a way of, starting from relatively high nominal tax rates, encourage certain economic activities through incentives or bonuses that allow considerably reduce actual business taxation. In contrast, other member states have chosen to directly lower the tax rate, regardless of other incentives, thus bringing the nominal taxation to effective.This research aims to analyze the discrepancies in the taxation of corporate income tax between different Eurozone countries for the period 2000-2013, noting the differences between the statutory (STR) and effective tax rates (ETR) of listed companies. In this way, this work locates …

Changes in Family Income around the Time of Birth of Children in Germany between 1985 and 2004

2010

Während der Verlauf und die Ursachen des Geburtenverhaltens intensiv erforscht wurden, sind die finanziellen Folgen einer Geburt empirisch kaum beachtet worden. Daher werden hier kurzfristige Wohlstandsveränderungen von Familien (hinsichtlich verfügbarem Haushaltseinkommen und Äquivalenzeinkommen) rund um die Geburt eines Kindes in längsschnittlicher Perspektive analysiert und auf ihre Ursachen untersucht. Zu diesem Zweck wurden die Daten des Sozio-oekonomischen Panels (1984-2005) mittels Fixed-Effekt-Panelregressionsmodellen analysiert. Als Ergebnis kann festgehalten werden, dass die finanziellen Folgen einer Geburt in den letzten Jahren deutlich gewachsen sind und vor allem das erste Kind…

The National Income Between Monetary and Fiscal Actions

2013

Andersen and Jordan (1968) and Andersen (1971) argued that fiscal actions have a negligible effect on nominal income and can not sustain a stable and balanced economic growth. Also, they argued, along with other researchers who have embraced monetarism ideas from the Federal Reserve Bank of St. Louis, that the budget deficit presents negative effects in the economy that limit private investment. In this article, we analyzed the empirical relationship that is established between the tax actions and the long and short term national income in the U.S. economy and the economies of Eurozone.

Fiscal consolidation and income distribution

2016

This working paper attempts to shed light on distributional effects of recent fiscal consolidation policies, mainly through the channel of in-kind public transfers. We look at the distribution of income in 16 EU countries during the recent global financial and economic crisis, and the subsequent period of fiscal consolidation. Experiences in terms of the depth of the recession and the policies implemented to deal with vary greatly across EU countries. We illustrate this diversity, and show how the crisis has accentuated the differences among EU countries, both in income levels and in inequality. The effects of the public sector on household income distribution have traditionally been measur…

Różnice kursowe w podatkach dochodowych w działalności przedsiębiorców

2015

The three wives problem and Shapley value

2015

We examine the Talmudic three wives problem, which is a generalization of the Talmudic contested garment problem solved by Aumann and Maschler (1985) using coalitional procedure. This problem has many practical applications. In an attempt to unify all Talmudic methods, Guiasu (2010, 2011) asserts that it can be explained in terms of “run-to-the-bank”, that is, of Shapley value in a “cumulative game”. It can be challenged because the coalitional procedure yields the same result as the nucleolus, which corresponds to a “dual game”. As Guiasu's solution is paradoxical (it has all the appearances of truth), my contribution consists in explaining the concepts, particularly truncation, that play …

Effects of hospital facilities on patient outcomes after cancer surgery

2022

© 2022 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 licenseBackground: Early death after cancer surgery is higher in low-income and middle-income countries (LMICs) compared with in high-income countries, yet the impact of facility characteristics on early postoperative outcomes is unknown. The aim of this study was to examine the association between hospital infrastructure, resource availability, and processes on early outcomes after cancer surgery worldwide. Methods: A multimethods analysis was performed as part of the GlobalSurg 3 study—a multicentre, international, prospective cohort study of patients who had surgery for breast, colorectal,…