scholarly journals Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971

2017 ◽  
Vol 2017 (1) ◽  
pp. 89-99 ◽  
Author(s):  
Åsa Gunnarsson ◽  
Martin Eriksson
Keyword(s):  
European Union ◽  
Labor Market ◽  
Gender Equality ◽  
Low Income ◽  
Union Member ◽  
Historical Context ◽  
The European Union ◽  
Promote Gender Equality ◽  
The Common ◽  
European Union Member States

Abstract This paper examines the different elements included in the Swedish partial individual taxation reform in 1971. The purpose is to identify what policy lessons this reform holds for contemporary tax policy in the European Union member states that currently apply joint tax and benefit provisions. Even though contemporary circumstances have changed in relation to the historical context for Swedish reform, the common strand is that the provisions create both inactivity incentives on the labor market and low income traps for secondary earners. We suggest that a shift to individual taxation should be a part of family and social policies that promote gender equality, and that in turn should be consolidated within a sustainable idea about tax fairness.

scholarly journals Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland

2018 ◽  
Vol 54 (2) ◽  
pp. 110-121 ◽  
Author(s):  
Małgorzata Magdalena Hybka
Keyword(s):  
European Union ◽  
Union Member ◽  
Continuous Process ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Member States ◽  
The Common ◽  
Negative Side Effects ◽  
European Union Member States

Abstract In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States.

scholarly journals Youth in the contemporary labour markets: A comparison of European Union and Serbia

Sociologija ◽  
2016 ◽  
Vol 58 (3) ◽  
pp. 450-466 ◽  
Author(s):  
Marina Savkovic ◽  
Jelena Gajic
Keyword(s):  
European Union ◽  
Labor Market ◽  
Labour Market ◽  
Union Member ◽  
Youth Unemployment ◽  
Labour Markets ◽  
The European Union ◽  
Member States ◽  
Labor Market Flexibility ◽  
European Union Member States

Youth unemployment in Serbia is almost twice as higher than it is the average of European Union member states. Assuming how certain similarity exists between Serbia?s and EU?s labour market, our objective is to identify these similarities and differences related to labour maket conditions. In this context, we are discussing following topics: unemployment indicators, labor market flexibility, qualitative labour market mismatch, work migrations of the youth, family legacy influence on employment outcomes and labor market policies. Based on comparative analysis of relevant researches and current statistical data, increasing similarity of European Union member states and Serbian labour markets is evident, especially in the aftermath of the economic crisis. The reasons for similarity can not be simply considered as convergence due to Serbia?s accession to the European Union. We also highlighted considerable differences of the labour market conditions in analysed cases that can permanently affect the socio-economic situation of young people.

scholarly journals Castaño avoids a clash between the ECtHR and the CJEU, but erodes Soering. Thinking human rights transnationally

2020 ◽  
pp. 203228442097974
Author(s):  
Sibel Top ◽  
Paul De Hert
Keyword(s):  
European Union ◽  
Human Rights ◽  
Union Member ◽  
The European Union ◽  
Member States ◽  
Court Of Justice ◽  
European Court ◽  
Criminal Matters ◽  
European Union Member States

This article examines the changing balance established by the European Court of Human Rights (ECtHR) between human rights filters to extradition and the obligation to cooperate and how this shift of rationale brought the Court closer to the position of the Court of Justice of the European Union (CJEU) in that respect. The article argues that the ECtHR initially adopted a position whereby it prioritised human rights concerns over extraditions, but that it later nuanced that approach by establishing, in some cases, an obligation to cooperate to ensure proper respect of human rights. This refinement of its position brought the ECtHR closer to the approach adopted by the CJEU that traditionally put the obligation to cooperate above human rights concerns. In recent years, however, the CJEU also backtracked to some extent from its uncompromising attitude on the obligation to cooperate, which enabled a convergence of the rationales of the two Courts. Although this alignment of the Courts was necessary to mitigate the conflicting obligations of European Union Member States towards both Courts, this article warns against the danger of making too many human rights concessions to cooperation in criminal matters.

scholarly journals General Government Debt and Budget Deficit as Threats to Economic Security of the European Union Countries

2019 ◽  
Vol 53 (1) ◽  
pp. 55-67
Author(s):  
Grzegorz Górniewicz
Keyword(s):  
European Union ◽  
Budget Deficit ◽  
Union Member ◽  
Descriptive Analysis ◽  
Government Debt ◽  
Economic Security ◽  
The European Union ◽  
Statistical Data Analysis ◽  
General Government ◽  
European Union Member States

Abstract The aim of the article is to present budget deficit and government debt in the European Union member states, with particular consideration of the countries that belong to the PIIGS group. This paper has focused on the scale of these phenomena, on their reasons and on some attempts made to improve the unfavourable situation. In the main thesis presented in the article, it is stated that budget deficit and general government debt come as significant threats to economic security of the European Union (EU) countries. The research methods that have been applied in the study involve descriptive analysis and statistical data analysis.

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