Showing 1 - 10 of 63
Trade in services is often hampered by domestic administrative barriers, even when countries are members of the same regional trade agreement. We exploit a large reform in the European Union (the EU Service Directive) targeted to reduce such administrative hurdles in cross-border service...
Persistent link: https://www.econbiz.de/10012042478
This paper studies the labor market effects of non-pharmaceutical interventions (NPIs) to combat the Covid-19 pandemic. We focus on the Nordic countries which showed one of the highest variations in NPIs despite having similar community spread of Covid-19 at the onset of the pandemic: While...
Persistent link: https://www.econbiz.de/10012269543
This paper provides evidence of evasion in the context of a widely used commuter tax allowance, and explores evasion spillovers as a determinant of the individual compliance decision. For this purpose, we exploit discontinuities in the commuter allowance scheme and employ a research design...
Persistent link: https://www.econbiz.de/10011622790
The 9-Euro Ticket increased public transport use but hardly shifted away from car travel. Train use surged for leisure activities; car use dropped least among commuters. The 9-Euro Ticket led to overcrowding, delaying both regional and non-covered long-distance trains. A rough calculation...
Persistent link: https://www.econbiz.de/10015196795
This paper investigates whether there is a convergence in welfare state policies among the old EU member states. To identify such trends, we rely on pension and unemployment net replacement rates as well as on public social expenditures. Empirically, we use a sample of 14 economies (EU-15 excl....
Persistent link: https://www.econbiz.de/10010293344
The European Employment Strategy (EES) aims to promote convergence of domestic labour market policies by soft law instruments. Previous studies on the impact of the EES are mainly focused on active labour market policies. The present study aims at explaining cross national variation in national...
Persistent link: https://www.econbiz.de/10010293352
Contrary to frequent recommendations of the public finance literature and international institutions, a persistently high tax wedge on labor is observed in Europe. Simultaneously, the scope for shifting taxes to more growth-friendly revenue sources appears underused. This motivates our...
Persistent link: https://www.econbiz.de/10012012811
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. It turns out...
Persistent link: https://www.econbiz.de/10012042470
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
Persistent link: https://www.econbiz.de/10011662168
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
Persistent link: https://www.econbiz.de/10011663282