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Author: Sabine Heidenbauer Publisher: Kluwer Law International B.V. ISBN: 9041139524 Category : Law Languages : en Pages : 330
Book Description
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.
Author: Sabine Heidenbauer Publisher: Kluwer Law International B.V. ISBN: 9041139524 Category : Law Languages : en Pages : 330
Book Description
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.
Author: OECD Publisher: OECD Publishing ISBN: 9264193308 Category : Languages : en Pages : 362
Book Description
This work shows that business investment in knowledge-based capital is a key to future productivity growth and living standards and sets out recommendations in the fields of: innovation; taxation; entrepreneurship and business development; corporate reporting; big data; competition and measurement.
Author: OECD Publisher: OECD Publishing ISBN: 9264183116 Category : Languages : en Pages : 127
Book Description
OECD's 2013 Economic Survey of Ireland examines recent economic developemnts, policies and prospects. This issue's special chapters cover youth employment and innovation.
Author: OECD Publisher: OECD Publishing ISBN: 9264248536 Category : Languages : en Pages : 123
Book Description
This book addresses the rising productivity gap between the global frontier and other firms, and identifies a number of structural impediments constraining business start-ups, knowledge diffusion and resource allocation (such as barriers to up-scaling and relatively high rates of skill mismatch).
Author: Jakob Edler Publisher: Edward Elgar Publishing ISBN: 1784711853 Category : Business & Economics Languages : en Pages : 604
Book Description
Innovation underpins competitiveness, is crucial to addressing societal challenges, and its support has become a major public policy goal. But what really works in innovation policy, and why? This Handbook, compiled by leading experts in the field, is the first comprehensive guide to understanding the logic and effects of innovation polices. The Handbook develops a conceptualisation and typology of innovation policies, presents meta-evaluations for 16 key innovation policy instruments and analyses evidence on policy-mix. For each policy instrument, underlying rationales and examples are presented, along with a critical analysis of the available impact evidence. Providing access to primary sources of impact analysis, the book offers an insightful assessment of innovation policy practice and its evaluation.
Author: OECD Publisher: OECD Publishing ISBN: 9264127917 Category : Languages : en Pages : 131
Book Description
OECD's 2012 survey of the Dutch economy examines recent economic developments, policies and prospects and takes a special look at harvesting the benefits of globalisation, the labour market, and health care reform.
Author: OECD Publisher: OECD Publishing ISBN: 9264207066 Category : Languages : en Pages : 122
Book Description
OECD's 2014 Economic Survey of the Slovak Republic examines recent economic developments, policies and prospects. Special chapters cover reforming the public sector and spurring growth in lagging regions.
Author: Daphne A. Kenyon Publisher: ISBN: 9781558442337 Category : Electronic books Languages : en Pages : 0
Book Description
The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
Author: OECD Publisher: OECD Publishing ISBN: 9264207031 Category : Languages : en Pages : 152
Book Description
The OECD Economic Survey of Spain for 2014 examines recent economic developments, prospects and policies. This edition includes special chapters covering raising potential growth and boosting the business sector.
Author: Katharine A. Martindale Publisher: Routledge ISBN: 1000409724 Category : Architecture Languages : en Pages : 266
Book Description
This book provides a clear guide for practitioners looking to establish or already conducting research projects in a practice context and graduate students looking to support their studies and role within practice. The book is divided into three key sections. The first section, across Chapters Two and Three, discusses why research is relevant to practice, how it benefits both practice and their clients, the breadth of topics, and tackles the key challenges facing research in practice and discusses how to overcome them, including how to fund research in practice. Section two, across Chapters Four to Seven, focuses on the mechanics of a research project, providing a step-by-step guide to reviewing literature and publications, data collection and research methods, ethics, writing up and publishing. In the final section, Chapter Eight presents profiles of twelve architecture practices ranging in size, structure, location, research interest and approach, followed by illustrated profiles of their design influenced research work. The practices featured here are Counterspace Studio, ZCD Architects, Baca Architects, Tonkin Liu, Pomeroy Studio, Architecture Research Office, Architype, Gehl Architects, Hayball, PLP Architects, White Arkitekter and Perkins&Will. With practice based examples throughout, beautifully illustrated and written in a clear and accessible style, this is an essential guide to conducting research that is relevant for architectural practices of all size, location and expertise.
Author: Sabine Heidenbauer
Author: Sabine Heidenbauer
Author: OECD
Author: OECD
Author: OECD
Author: Jakob Edler
Author: OECD
Author: OECD
Author: Daphne A. Kenyon
Author: OECD
Author: Katharine A. Martindale