...tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach Colin C. Williams & Ioana A. Horodnic To cite this article: Colin C. Williams & Ioana A. Horodnic (2015) Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach, Baltic Journal of Economics, 15:2, 81-98, DOI: 10.1080/1406099X.2015.1114714 To link to this article: http://dx.doi.org/10.1080/1406099X.2015.1114714 © 2015 The author(s). Published by Routledge Published online: 12 Nov 2015. Submit your article to this journal Article views: 1004 View related articles View Crossmark data Full Terms & Conditions of access and use can be found at http://www.tandfonline.com/action/journalInformation?journalCode=rbec20 Download by: [95.158.49.18] Date: 20 April 2016, At: 09:43 Baltic Journal of Economics, 2015 Vol. 15, No. 2, 81–98, http://dx.doi.org/10.1080/1406099X.2015.1114714 Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach Colin C. Williamsa* a and Ioana A. Horodnicb Management School, University of Sheffield, Sheffield, UK; bFaculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, Iași, Romania Downloaded by [95.158.49.18] at 09:43 20 April 2016 (Received 26 November 2014; accepted 28 October 2015) To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship...
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...cohesion. Project Nr. 290657 Hermine Vidovic vidovic@wiiw.ac.at Vienna Institute for International Economic Studies www.wiiw.ac.at Please cite as: Vidovic H., (2013), ’Labour Market Developments and Social Welfare’, GRINCOH Working Paper Series, Paper No. 4.01 Labour Market Developments and Social Welfare Abstract Employment and activity rates in the new EU Member States (NMS) declined significantly up to the early 2000s and started to increase along with strong GDP growth thereafter. Job losses following the outbreak of the economic and financial crisis varied substantially across countries and have not been offset yet. Overall, the low educated and the young people are very disadvantaged on the NMS labour markets. With the exception of Poland and Slovenia, non-standard types of employment are uncommon in the NMS, following the pattern of Southern EU countries. Employment protection legislation has been adjusted to ‘European standards’ in the entire region. Union density and consequently the impact of trade unions on wage setting and employment in the NMS fell dramatically. In all NMS unemployment insurance schemes as well as minimum wage regulations were introduced at the beginning of the 1990s, but are less generous than in the EU-15. Content...
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...Marketing principles Price discrimination Outline 1. Introduction............................................................................................................................3 2. Conditions for price discrimination........................................................................................3 3. Types of discrimination..........................................................................................................4 4. Advantages/Disadvantages of price discrimination...............................................................5 5. Economic explanation.............................................................................................................6 6. Examples of price discrimination......................................................................................7-16 7. Price discrimination in universities..............................................................................17 - 23 8. Summary.............................................................................................................................24 What is price discrimination? The goal of every business is to maximize its profits and they can achieve this goal by successfully determining the price of their products. There are many different ways to deal with determining the price of the products. All of these ways are called – pricing strategies. Price discrimination is one of many ways how companies may determine the price of their...
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...Impact of the economic recession on the pharmaceutical sector February 2010 I.M. Buysse (UU) Supervised by: R.O. Laing (WHO) A.K. Mantel (UU) WHO COLLABORATING CENTRE FOR PHARMACOEPIDEMIOLOGY & PHARMACEUTICAL POLICY ANALYSIS Impact of the economic recession on the pharmaceutical sector Table of contents Executive summary ................................................................................................................................. 3 Introduction ............................................................................................................................................ 6 Background ............................................................................................................................................. 8 History of recessions ............................................................................................................................................................. 8 Asian Crisis 1997-2000 .......................................................................................................................................................... 9 Economic crisis 2008-2009.................................................................................................................................................. 12 WHO involvement in assessing the impact of the recession .............................................................................................. 14 Hypotheses ...................
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...This article was downloaded by: [University of Southampton Highfield] On: 15 March 2013, At: 09:07 Publisher: Routledge Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK Post-Communist Economies Publication details, including instructions for authors and subscription information: http://www.tandfonline.com/loi/cpce20 Debt sustainability in the EU New Member States: empirical evidence from a panel of eight Central and East European countries Matthieu Llorca & Srdjan Redzepagic a b a b LEG/FARGO, University of Dijon, France CEMAFI, University of Nice-Sophia Antipolis, Nice, France Version of record first published: 16 May 2008. To cite this article: Matthieu Llorca & Srdjan Redzepagic (2008): Debt sustainability in the EU New Member States: empirical evidence from a panel of eight Central and East European countries, Post-Communist Economies, 20:2, 159-172 To link to this article: http://dx.doi.org/10.1080/14631370802018882 PLEASE SCROLL DOWN FOR ARTICLE Full terms and conditions of use: http://www.tandfonline.com/page/terms-and-conditions This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation...
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...Model’. There will be an account of the models below. The models allow for different perspectives and explanations, which creates a wider framework for us to conduct an analysis within. What makes this europeanization theory especially relevant for us, is its methodical foundation for europeanization. This theory takes the situation in the specific country in consideration, which allows for an analysis of europeanization with the nation state as the baseline, as well as their desire to enter the euro area. As written in our literature review the methodical outset in literature on Europeanization, often deals with this subject as a process that begins when the European Union apply rules and laws on the Member States, and less on the Member States interest to conform to these rules. Given our field of interest we therefore find this theory and these models to be relevant and interesting for our analysis. THE EXTERNAL INCENTIVES MODEL ‘The External Incentives Model’ is based on the idea of logic of consequences and the bargaining processes. The outcome of a decision, in our case implementation of the euro in Lithuania, is determined by factors as bargaining power, distribution of power and preferences. In Schimmelfennig’s and Sedelmeier’s understanding the possibility of rewards determine a country's will to adopt rules: “[…] the EU sets the adoption of its rules as conditions that the CEECs have to fulfill in order to receive rewards from the EU.” There are four...
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...was erected in Minsk immediately after World War II. Nevertheless, the Soviet regime remained hostile to Jewry, unofficially promoting overt anti-Semitism and creating discriminatory conditions. When the gates were open, most Jews immigrated to Israel and the United States. After the dissolution of the Soviet Union, around 10,000 Jews remained in Minsk according to census information. Contemporary Jewish organizations in Belarus estimate the Jewish population of Minsk to be around 20,000 people due to the fact that a lot of Jews felt comfortable to reveal their identity in a newly formed country. The history of Jewry in Minsk starts from the immigration of Mikhl Danilevich of Troki, a merchant, who leased the rights of custom duties in the city in 1489. More Jewish families moved after they were massively expelled from Lithuania in 1495. During this time Minsk was a part of Poland-Lithuania commonwealth. Jewry of Minsk for the...
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...26 3.1 Effect of rating events on investors’ behavior 27 3.2 Effect of business cycles on investors’ behavior surrounding rating events 33 Conclusion 46 Reference list 48 Appendix 52 Section I: Rating symbols & definitions 52 Section II: Tables 54 Section III: Figures 56 Section IV: Extended theory 57 Section V: Graphs 59 Section VI: Data 67 Section VII: Testing classical assumptions 71 Abstract Firstly, this paper investigates if investors react to changes in sovereign credit ratings. Hereby rating changes for European, Non-European and European Union countries are considered for the period: 1990-2011. Using both bond spreads and credit default swap (CDS) spreads as measures for investors’ behavior, analysis shows that changes in sovereign credit ratings significantly affect these spreads. Furthermore evidence is found that a rating downgrade of a sovereign country has a bigger impact on the spreads than a rating upgrade. Secondly, it is theoretically...
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...Russia Attractiveness Report Overview Russia is a country located in northern Eurasia bordering the Arctic Ocean between Europe and North Pacific Ocean. Neighboring countries include Azerbaijan, Belarus, China, Estonia, Finland, Georgia, Kazakhstan, North Korea, Latvia, Lithuania, Mongolia, Norway, Poland, and Ukraine. The geography is diverse and includes vast forests and tundra in Siberia and mountains along the southern borders. The government system is a federation. The chief of state is the President and the head of government is the Premier. Russia has transitioned from a centrally planned economy to a more market-based economy in which many state-controlled firms have been privatized and sectors of the economy are liberalized. Russia is a member of the Eurasian Economic Community (EAEC), Asian Pacific Economic Cooperation (APEC), and Black Sea Economic Cooperation (BSEC). With a population of 142 million people and a place within the top 10 economies of the world, Russia is, without a doubt, an emerging economic powerhouse. Since late 1999 and the beginning of high oil prices and the arrival of President Putin, the economic situation in Russia has stabilized and in many cases even flourished. On the back of revenues from oil and gas the economy has been given the chance to consolidate and diversify and Russia has climbed to become the EU’s third trading partner, with growth rates of around 6-7% over the last 10 years and Foreign Direct Investment per capita exceeding...
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...RESEARCH PROPOSAL Topic of the research paper: ‘Human Rights Protection in the Post-Communist Countries: the Disquieting Case of the Baltic States’ Why this topic? 1. The Baltic States, Estonia, Latvia and Lithuania, are ex-communistic countries that were reborn as self-determined nation-states 16 years ago, in 1991. Major economical, political and social changes that were caused by the ’Big Bang’, i.e. the collapse of USSR, have resulted in several legal and social issues in the societies that need to be researched and analysed. 2. The Baltic States are the member states of the United Nations and European Union and thus face serious obligations concerning human rights protection arising from several ratified international treaties. So far the feedback from the UN has pointed out various important shortcomings in the population policies and legislation, particularly concerning minorities’ issues. 3. Russia, as the official succession state of the former USSR is interested in keeping the constant pressure on the Baltic States by sending out signals to the international community about alleged on-going discrimination of Russian minority groups. 4. The topic has become the target of both, international and national interest, due to the recent events (e.g. April riots in Estonia) which requires Estonia, but also other Baltic States, to reconsider and revise the whole population policy and human rights legislation. These aforementioned reasons and the overall need to develop...
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...ADAPTATION OF BEST PRACTICES THE EXPERIENCE OF THE INSTITUTE OF PUBLIC ADMINISTRATION IN CANADA (Written Report, 2015) AS PARTIAL FULFILLMENT OF THE REQUIREMENT FOR ADMINISTRATIVE INNOVATIONS AND REFORMS (MPA 620) SUBMITTED BY UMAR SHADRACK. J SUBMITTED TO: PROF .SHERWIN WILLIAM A. CUASAY (MPM) UNIVERSITY OF BATANGAS GRADUATE SCHOOL INTRODUCTION A best practice may be a particular method, or it may be a whole program or intervention. “Best practice” status is sometimes conferred either officially – by a government body, professional association, or other authoritative entity – or by published research results. Best practices, in short, are those methods or programs that have been found to be successful in accomplishing their goals and that can be used, or adapted for use, in your circumstances. The standards for choosing a best practice vary tremendously, depending upon who’s doing the choosing. In some cases, almost any program that can show some success is labeled a best practice. In others, the criteria are so strict that only a few are selected (more likely with professional associations that are trying to set or uphold research standards.) Where the standards are relatively loose, programs designated as best practices may be only adequate, rather than truly the best the field has to offer. Where the standards are too strict, many superb...
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...Transition The First Ten Years Analysis and Lessons for Eastern Europe and the Former Soviet Union Transition The First Ten Years Analysis and Lessons for Eastern Europe and the Former Soviet Union THE WORLD BANK Washington, D.C. © 2002 The International Bank for Reconstruction and Development/The World Bank 1818 H Street, NW Washington, DC 20433 All rights reserved. 1 2 3 4 5 05 04 03 02 The findings, interpretations, and conclusions expressed here are those of the author(s) and do not necessarily reflect the views of the Board of Executive Directors of the World Bank or the governments they represent. The World Bank cannot guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply on the part of the World Bank any judgment of the legal status of any territory or the endorsement or acceptance of such boundaries. Rights and Permissions The material in this work is copyrighted. No part of this work may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or inclusion in any information storage and retrieval system, without the prior written permission of the World Bank. The World Bank encourages dissemination of its work and will normally grant permission promptly. For permission to photocopy or reprint, please send a request with complete information to the Copyright Clearance Center, Inc, 222 Rosewood...
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...With Reference to Two or More Examples Discuss the Role of Dramatic Text in Performance The role of dramatic text in performance is not a question that has a simple, straightforward answer. A dramatic text is a text that has been written for it to be delivered by some form of media, for example theatre, film or television. A performance text on the other hand is a version of the dramatic text, which is what ultimately gets performed. Therefore, to put it simply, a performance text is a version of a dramatic text that has been annotated and altered for the actual performance. This complicates the role of dramatic text, as there can be various different performance texts just for one dramatic text. Therefore you have to question, after a certain period of time, if the performances turn further and further away from what the dramatic text is trying to convey? Considering William Shakespeare’s Hamlet, which is such an ‘iconic text of world theatre’ (Lavender, 5), you can compare the role of the dramatic text when it was first published and performed in around 1603 with performances leading up to the present day. This is something which doesn't only differ depending on what time period it is being performed or how renowned the text is but it differs from performance to performance mainly because of the various different concepts the directors have with this singular play. However, factors such as the set or audience can also have a considerable effect. Nevertheless...
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...will be examined, social responsibilities and how the stakeholders make unanimous agreements among the organization. The North Atlantic Treaty Organization (NATO) was established in 1949. In fact, the Alliance’s creation was part of a broader effort to serve three main purposes: deterring expansion of the Soviet Union, forbidding the revival of nationalist militarism in Europe through a strong North American presence on the continent, and to encourage integration of European politics. (NATO.int, 2014) NATO consists of 28 countries. When the organization originally started in 1949 it consisted of 12 founding members of the Alliance: Belgium, Canada, Denmark, France, Iceland, Italy, Luxembourg, the Netherlands, Norway, Portugal, the United Kingdom and the United States. After many years these countries joined as well: Greece and Turkey (1952), Germany (1955), Spain (1982), the Czech Republic, Hungary and Poland (1999), Bulgaria, Estonia, Latvia, Lithuania, Romania, Slovakia, Slovenia (2004), and Albania and Croatia (2009). (NATO.int, 2014) NATO is a political and military organization. The political aspect promotes democratic views and encourages cooperation on security and defense issues to prevent conflict and build trust in the process. The military aspect is committed to peaceful solutions to disputes. NATO has many cultural and ethical issues that...
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...Money laundering in football - lessons for the sports industry on Wednesday, 21 December 2011. Hits 2915 Written By Kevin Carpenter[->0] Money laundering in football is not a new phenomenon but the poor financial health of world football overall has lead to increased scrutiny in recent years by leading organisations such as Transparency International ('TI') (the world’s leading non-governmental anti-corruption organisation) and the Financial Action Task Force (‘FATF’) (an independent inter-governmental body that develops and promotes policies to protect the global financial system against money laundering and terrorist financing). Indeed TI has suggested that, ”Vulnerabilities in the sector's financing and due diligence practices, culture and structure are seen…as creating an environment conducive to money laundering by organised crime.“ The concerns have been compounded by two recent high profile cases in the UK then this makes it a good time to analyse this ever present threat. What is money laundering and why is football a target? Money laundering is the process by which proceeds of crime (so called "dirty money" or “criminal property”) are changed so that the proceeds appear to have come from a legitimate source. The proceeds of crime is money, or other assets, that have been acquired or generated through criminal activities in the UK or abroad. There are three main areas of vulnerability in the football sector which can be identified: The sector’s structure – market...
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