The Experts below are selected from a list of 807795 Experts worldwide ranked by ideXlab platform
Daniela Pirvu - One of the best experts on this subject based on the ideXlab platform.
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Clustering Tax Administrations in European Union Member States
'Babes-Bolyai University', 2021Co-Authors: Daniela Pirvu, Amalia Duţu, Carmen Mihaela MogoiuAbstract:The European Union Member States use different organizational and functional models of tax administration that could determine better or worse performances. This paper analyzes the way of organization and operation of tax administrations in European Union Member States from the perspective of the 21 variables obtained based on the information made available on the OECD’s Tax Administration Comparative Information Series. Using the hierarchical clustering procedures, tax administrations in the European Union Member States were grouped into clusters. The purpose of this approach was to observe if the respective clusters can be associated with a certain grouping of the tax administrations, made according to their classification, from the point of view concerning the activity efficiency. The efficiency of the activity was evaluated based on 5 indicators developed in the specialty literature. The research showed that the tax administrations in the formed clusters can be found in one of the ranking parts. Therefore, the grouping of tax administrations based on variables that reflect their characteristics can be a useful tool in identifying an organization and functioning model for the tax administration that associated with a certain efficiency level.
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corporate income tax harmonization in the European Union
2012Co-Authors: Daniela PirvuAbstract:Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion
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corporate income tax harmonization in the European Union
2012Co-Authors: Daniela PirvuAbstract:Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion
Michael Teutsch - One of the best experts on this subject based on the ideXlab platform.
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elusive Europeanisation liberalising road haulage in the European Union
Social Science Research Network, 2001Co-Authors: Dieter Kerwer, Michael TeutschAbstract:Having established itself as a robust level of governance, the European Union now potentially affects its member states in more ways than ever before. Road haulage policy is an area in which a strong impact of European Union policy-making can be expected. Liberalisation at the European level contradicts widespread interventionist transport policy traditions of the member states. In this article we ask how France, Germany, and Italy, three countries with an interventionist transport policy tradition, are affected by European liberalisation. We find that all of the three countries have abandoned their policy traditions. However, domestic factors were more important than European factors in bringing about this change. European influence did not severely curtail national policy-making autonomy. In transport policy, Europeanisation is elusive because national institutional intermediation largely muffled the impact of European policy-making.
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elusive Europeanisation liberalising road haulage in the European Union
Journal of European Public Policy, 2001Co-Authors: Dieter Kerwer, Michael TeutschAbstract:Having established itself as a robust level of governance, the European Union now potentially affects its member states in more ways than ever before. Road haulage policy is an area in which a strong impact of European Union policy-making can be expected. Liberalization at the European level contradicts widespread interventionist transport policy traditions of the member states. In this article we ask how France, Germany and Italy, three countries with an interventionist transport policy tradition, are affected by European liberalization. We find that all three countries have abandoned their policy traditions. However, domestic factors were more important than European factors in bringing about this change. European influence did not severely curtail national policy-making autonomy. In transport policy, Europeanization is elusive because national institutional intermediation largely muffled the impact of European policy-making
Dieter Kerwer - One of the best experts on this subject based on the ideXlab platform.
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elusive Europeanisation liberalising road haulage in the European Union
Social Science Research Network, 2001Co-Authors: Dieter Kerwer, Michael TeutschAbstract:Having established itself as a robust level of governance, the European Union now potentially affects its member states in more ways than ever before. Road haulage policy is an area in which a strong impact of European Union policy-making can be expected. Liberalisation at the European level contradicts widespread interventionist transport policy traditions of the member states. In this article we ask how France, Germany, and Italy, three countries with an interventionist transport policy tradition, are affected by European liberalisation. We find that all of the three countries have abandoned their policy traditions. However, domestic factors were more important than European factors in bringing about this change. European influence did not severely curtail national policy-making autonomy. In transport policy, Europeanisation is elusive because national institutional intermediation largely muffled the impact of European policy-making.
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elusive Europeanisation liberalising road haulage in the European Union
Journal of European Public Policy, 2001Co-Authors: Dieter Kerwer, Michael TeutschAbstract:Having established itself as a robust level of governance, the European Union now potentially affects its member states in more ways than ever before. Road haulage policy is an area in which a strong impact of European Union policy-making can be expected. Liberalization at the European level contradicts widespread interventionist transport policy traditions of the member states. In this article we ask how France, Germany and Italy, three countries with an interventionist transport policy tradition, are affected by European liberalization. We find that all three countries have abandoned their policy traditions. However, domestic factors were more important than European factors in bringing about this change. European influence did not severely curtail national policy-making autonomy. In transport policy, Europeanization is elusive because national institutional intermediation largely muffled the impact of European policy-making
Tanja A Borzel - One of the best experts on this subject based on the ideXlab platform.
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participation through law enforcement the case of the European Union
Comparative Political Studies, 2006Co-Authors: Tanja A BorzelAbstract:This article provides a comparative framework for understanding processes of decentralized law enforcement in the European Union (EU). In particular, the analysis proposes how decentralized EU law ...
James D Wylie - One of the best experts on this subject based on the ideXlab platform.
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medical device regulation a comparison of the united states and the European Union
Journal of The American Academy of Orthopaedic Surgeons, 2016Co-Authors: Travis G Maak, James D WylieAbstract:Medical device regulation is a controversial topic in both the United States and the European Union. Many physicians and innovators in the United States cite a restrictive US FDA regulatory process as the reason for earlier and more rapid clinical advances in Europe. The FDA approval process mandates that a device be proved efficacious compared with a control or be substantially equivalent to a predicate device, whereas the European Union approval process mandates that the device perform its intended function. Stringent, peer-reviewed safety data have not been reported. However, after recent high-profile device failures, political pressure in both the United States and the European Union has favored more restrictive approval processes. Substantial reforms of the European Union process within the next 5 to 10 years will result in a more stringent approach to device regulation, similar to that of the FDA. Changes in the FDA regulatory process have been suggested but are not imminent.
