Based on a theoretical framework on custodial and non-custodial sentencing, the paper provides econometric tests on the effectiveness of police, public prosecution and courts. Using a unique dataset covering…
This study develops a reform proposal for the future revenue system of the EU budget. The findings strongly reject the idea that a reform based on an EU tax-based own resource would remedy current problems. …
The vital importance of maritime transport has already been recognised in the White Paper of the European Commission on European transport policy as well as in the Community guidelines on State aid to maritime…
Die Abgabenlast, die der Staat in Form von Steuern und Sozialabgaben seinen Bürgern aufbürdet, ist mit hohen Effizienzverlusten verbunden. Die daraus resultierenden Wachstums- und Beschäftigungsverluste werden…
This paper demonstrates that the share of apprentices exhibits a relatively strong seasonal pattern. This means that statistics on the share of apprentices such as those presented in official publications differ…