We develop a dynamic politico-economic theory of welfare state, featuring three groups of voters: skilled workers, unskilled workers, and old retirees. The welfare-state is modeled by a proportional tax on labor income to finance a demogrant in a balanced-budget manner to capture the essence of...

IP boxes or patent boxes can be introduced so as to promote research and development (R&D) activities or attract mobile IP assets, but they can also cause harmful tax competition. Action 5 of BEPS project has analysed this problem and proposes the application of a ‘nexus approach’ that...

Within the framework of the European Treaties, the borderline between the freedom of establishment and the free movement of capital has emerged as a major bone of contention. As capital movements are protected under Art.63 par.1 TFEU also with regard to transactions vis-à-vis third countries,...

This paper studies the costs and benefits of the adoption of the policy of free movement for workers. For the countries to agree on uncontrolled movement of workers, the short run costs must be outweighed by the long term benefits that result from better labor market flexibility and income...

Economic aspects of mergers and acquisitions / Adam Szyszka -- Restrictions and admissible exceptions to the free movement of capital in the European Union in Court of Justice case law / Sylwia Majkowska-Szulc -- Horizontal direct effect of EU internal market freedoms' current status / Maciej...

Das essential gibt einen Überblick über die unterschiedlichen Aufenthaltstitel und -statuten sowie über die Auswirkungen dieser Differenzierungen auf die Beschäftigung von Flüchtlingen. Es werden mögliche Problemfelder in den jeweiligen Phasen eines Beschäftigungsverhältnisses aufgezeigt...

Die Innenstädte haben ihre Bedeutung als Einzelhandelsstandorte im Wesentlichen behaupten können, während Nebenlagen und vor allem ländliche Gemeinden mit ihren Erreichbarkeits- und Versorgungsmängeln vielfach zu den Verlierern gehören. Auf der Gewinnerseite stehen die dezentralen,...

Die Innenstädte haben ihre Bedeutung als Einzelhandelsstandorte im Wesentlichen behaupten können, während Nebenlagen und vor allem ländliche Gemeinden mit ihren Erreichbarkeits- und Versorgungsmängeln vielfach zu den Verlierern gehören. Auf der Gewinnerseite stehen die dezentralen,...

This article discusses recent developments in the European Court of Justice's approach to freedom of movement of workers and how that has been influenced by EU provisions on citizenship. It examines, firstly, the Court's interpretation of the circumstances in which a worker who has changed his...

The European Court of Justice has confirmed the compatibility of transfer pricing adjustments under the arm's length standard in its "SGI" judgment. In this decision, the ECJ has stated that transfer pricing control is justified as a means to fight "artificial arrangements" while commercially...

<marquage typemarq="italique"/> Given its hybrid status which involves health and trade the retail distribution of pharmaceuticals is at a cross-road. Three different issues polarize the attention : The opening of the capital of the pharmacies, the maintaining of the monopoly positions of the pharmacies, and, finally, the...

Der Bedarf privater Haushalte an Hilfe bei Haushaltsführung, Kinderbetreuung und der Pflege von Angehörigen steigt. Er wird in Deutschland überwiegend durch irreguläre Arbeit gedeckt. Die Studie zeigt, dass institutionelle und rechtliche Regulierungen diese Konstellation für beide Seiten,...

We model an overlapping-generations economy with two skill levels: skilled and unskilled. The welfare-state is modeled simply by a proportional tax on labor income to finance a demogrant in a balanced-budget manner. Therefore, some (the unskilled workers and old retirees) are net beneficiaries...

We develop a dynamic politico-economic theory of welfare state and immigration policies, featuring three groups of voters: skilled workers, unskilled workers, and old retirees. The welfare-state is modeled by a proportional tax on labor income to finance a demogrant in a balanced-budget manner...

<alinea/> The principle of the freedom of establishment gives companies established in the various Member states of the European Union the possibility to develop their cross-border activities. After the principle was enshrined by the Treaty of Rome, no secondary law on the recognition of companies was...

We develop a dynamic politico-economic theory of welfare state, featuring three groups of voters: skilled workers, unskilled workers, and old retirees. The welfare-state is modeled by a proportional tax on labor income to finance a demogrant in a balanced-budget manner to capture the essence of...

We develop a dynamic politico-economic theory of welfare state and immigration policies, featuring three groups of voters: skilled workers, unskilled workers, and old retirees. The welfare-state is modeled by a proportional tax on labor income to finance a demogrant in a balanced-budget manner...

The European Union creates new opportunities and possibilities for Polish entrepreneurs especially in the field of international entrepreneurship activities. The paper elaborates on the freedom of establishment in the European Union, which makes friendly environment for Polish enterprises to...

In this paper, we examine the inconclusive debate on regulatory competition in Europe. We demonstrate that the recent expansion in the EU company law has created archetypal underpinning for formation of regulatory competition: the ground-breaking triptych of the ECJ on Centros, Überseering, and...

In this paper, we examine the inconclusive debate on regulatory competition in the Europe. We demonstrate that the recent expansion in the EU company law has created archetypal underpinning for formation of regulatory competition: the ground-breaking “triptych” of the ECJ on Centros,...