The distribution of average and marginal effective tax rates in European Union member states

Macro-based summary indicators of effective tax burdens do not capture differences in effective tax rates facing different sub-groups of the population. They also cannot provide information on the level or distribution of the marginal effective tax rates thought to influence household behaviour. I use EUROMOD, an EU-wide tax-benefit microsimulation model, to compute distributions of average and marginal effective tax rates across the household population in fourteen European Union Member States. Using different definitions of ‘net taxes’, the tax base and the unit of analysis I present a range of measures showing the contribution of the tax-benefit system to household incomes, the average effective tax rates applicable to income from labour and marginal effective tax rates faced by working men and women. In a second step, effective tax rates are broken down to separately show the influence of each type of tax-benefit instrument. The results show that measures of effective tax rates vary considerably depending on incomes, labour market situations and family circumstances. Using single averages or macro-based indicators will therefore provide an inappropriate picture of tax burdens faced by large parts of the population.

Latin America and the Caribbean and the European Union: striving for a renewed partnership

Includes bibliography

Quantitative assessment of a free trade agreement between MERCOSUR and the European Union

Incluye Bibliografía

The facilitation of trade in the European Union

In terms of its contents, this article is a natural continuation of FAL Bulletin No. 167. In that edition of the Bulletin, conceptual progress was made in defining the notion of ?facilitation of trade? and in outlining how this issue is dealt with in some international organizations; here, information referring to the European Union (EU) is presented in a detailed fashion.

Trade and Development Nexus: reflections on the performance of trade in goods under the Cariforum-European Union Partnership agreement a Cariforum perspective

Given the asymmetry in the levels of development and capacity which exist between the EU and CARIFORUM States, the architects of the CARIFORUM-European Union (EU) Economic Partnership Agreement (EPA)1 anticipated the need for review and monitoring of the impacts of implementation. Article 5 and other provisions in the Agreement therefore specifically mandate that monitoring be undertaken to ensure that the Agreement benefits a wide cross-section of the population in member countries. The paper seeks to provide a preliminary assessment of the impact of the EPA on CARIFORUM countries. In so doing, it highlights some critical information and implementation gaps and challenges that have emerged during the implementation process. The analysis however, is restricted to goods trade. The services sector will be the subject of a separate report. The paper draws on a combination of quantitative and qualitative analyses. While the paper undertakes a CARIFORUM-wide analysis for the most part, five CARIFORUM member states including Barbados, Dominican Republic, Guyana, Saint Kitts and Nevis and Saint Lucia are examined more closely in some instances. These economies were selected by virtue of economic structure and development constraints, as a representative subset of CARIFORUM, which comprises the CARICOM membership as well as the Dominican Republic.

The special rights other than shares in cross-border mergers of limited liability companies within the European Union. A perspective from the Spanish Law

The present research aims to study the special rights other than shares in Spanish Law and the protection of their holders in cross-border mergers of limited liability companies within the European Union frame. Special rights other than shares are recognised as an independent legal category within legal systems of some EU Member States, such as Germany or Spain, through the implementation of the Third Directive 78/855/CEE concerning mergers of public limited liability companies. The above-cited Directive contains a special regime of protection for the holders of securities, other than shares, to which special rights are attached, consisting of being given rights in the acquiring company, at least equivalent to those they possessed in the company being acquired. This safeguard is to highlight the intimate connection between this type of rights and the company whose extinction determines the existence of those. Pursuant to the Directive 2005/56/CE on cross-border mergers of limited liability companies, each company taking part in these operations shall comply with the safeguards of members and third parties provided in their respective national law to which is subject. In this regard, the protection for holders of special rights other than shares shall be ruled by the domestic M&A regime. As far as Spanish Law are concerned, holders of these special rights are recognized a right of merger information, in the same terms as shareholders, as well as equal rights in the company resulting from the cross-border merger. However, these measures are not enough guarantee for a suitable protection, thus considering those holders of special rights as special creditors, sometimes it will be necessary to go to the general protection regime for creditors. In Spanish Law, it would involve the recognition of right to the merger opposition, whose exercise would prevent the operation was completed until ensuring equal rights.

Central Europeans towards Integration with the European Union: A Study of Public Opinion, Social Attitudes and National Identities

Since the turbulence of 1989, the countries of Central and Eastern Europe have striven to "return to Europe". Agreements have been signed with ten post-communist countries, beginning in 1991 with Czechoslovakia (before its division), Hungary and Poland. Since that time several countries have expressed a desire to become members of the EU. In 1997 the European Commission announced its opinion on the applications for EU membership of the Czech Republic, Hungary, Poland, Slovakia, and seven other applicant countries. The Commission recommended the commencement of negotiations on accession with the Czech Republic, Estonia, Hungary, Poland, and Slovenia. Mr. Kucia's report, presented in the form of a series of manuscripts totalling 91 pages, written in English and Polish and including many pages of tables and graphs, presents the results of a study of public opinion on European integration in four countries of Central Europe (CE): the Czech Republic (CZ), Hungary (H), Poland (PL), and Slovakia (SK). The research results are primarily based on a public-opinion survey known as the Central and Eastern Eurobarometer (CEEB). CEEB has been conducted on behalf of the European Commission in the Central and Eastern European countries each year in autumn since 1990. Below is a very small selection of Mr. Kucia's research findings. Throughout the 90s people in the four countries increasingly saw their countries' future tied up with the EU, since economic and political connections to the EU were growing and prospects for EU membership were increasing. Regional co-operation within CE did not gain much popular recognition. However, initially high levels of enthusiasm for the EU were gradually superseded by a more realistic approach or even scepticism. Poland was the exception in this respect; its population was more positive about the EU in 1996 than ever before. Mr. Kucia concludes that, since the political "elites" in CE are more positive about the EU than the people they serve, they should do their best to bring people round to their beliefs, lest the project of European integration become purely the business of the elites, as Mr. Kucia claims it has been in the EU up till now. He accuses the governments of the region, the EU authorities and the media of failing to provide appropriate information, especially about the two subjects which most affect them, association with the EU and the PHARE assistance programme. Respondents were asked to rank in order the countries or regions they saw their country's future most closely tied up with. In the period 92-96 the EU received the highest ratings in all of CE. The ratings were highest in CZ in 92 and 93 (46%) and in Poland in 96 (46%). They were the lowest in Hungary (22% in 94). After the EU came "Other Western European countries (non EU)", that is Austria, Sweden and Finland (before they joined the EU in 1995), Switzerland and Norway. Mr. Kucia puts the high ratings of these countries down to historical connections and geographical proximity, particularly in the case of Austria. The USA always came second in Poland, and in Hungary too its standing has always been higher than in CZ or SK. Indeed Mr. Kucia suggests that the USA's standing is disproportionately low in especially the CZ. Germany was nominated frequently by Hungarians, though in the CZ and SK, figures have been consistently low (1-2%). "Other CE/EE countries" increased their ratings in all of CE except Poland between 92 and 96. With regard to these last figures, Mr. Kucia makes an interesting note. Assuming that for the respondents in the four countries this category covered the Visegrad 4, least support was found in Poland, whose government was the most in favour of close political co-operation within the V4, while most support was in evidence in CZ and SK, for whose governments V4 was simply not a priority. Again, there is evidence of a divide between the political elites and the people. Russia has occupied a consistently modest rank. It was the highest in PL, fairly low in H and SK and the lowest in CZ. The Slovak government's policy of closer ties with Russia is reflected in a growth in the figures from 2% in 93 to 6% in 95. Every year the spontaneous answer "we should depend on ourselves" appeared, which Mr. Kucia interprets as either a sign of isolationism and disillusionment or as a call for self-reliance. Unfortunately he regards both these tendencies as unfeasible in the uniting Europe. Moving to more general conclusions, Mr. Kucia finds that the concept "Central Europe" does not have much meaning for Central Europeans. He believes that this is probably due to the failure to establish a viable regional co-operation network. Group discussions also revealed that people thought themselves European as a consequence of being Czech or Polish etc. Thus European identity is based on national identities. Generally within the surveyed period, the numbers of those who said they often think themselves European decreased, while the numbers of those who said they never think themselves European increased from 41% in PL, 36% in CZ, and 30% in H in 1990, to 67% in CZ, 58% in PL, and 51% in H in 1995.

The use of mechanisms and modes of toxic action in integrated testing strategies: the report and recommendations of a workshop held as part of the European Union OSIRIS Integrated Project

This report on The Potential of Mode of Action (MoA) Information Derived from Non-testing and Screening Methodologies to Support Informed Hazard Assessment, resulted from a workshop organised within OSIRIS (Optimised Strategies for Risk Assessment of Industrial Chemicals through Integration of Non-test and Test Information), a project partly funded by the EU Commission within the Sixth Framework Programme. The workshop was held in Liverpool, UK, on 30 October 2008, with 35 attendees. The goal of the OSIRIS project is to develop integrated testing strategies (ITS) fit for use in the REACH system, that would enable a significant increase in the use of non-testing information for regulatory decision making, and thus minimise the need for animal testing. One way to improve the evaluation of chemicals may be through categorisation by way of mechanisms or modes of toxic action. Defining such groups can enhance read-across possibilities and priority settings for certain toxic modes or chemical structures responsible for these toxic modes. Overall, this may result in a reduction of in vivo testing on organisms, through combining available data on mode of action and a focus on the potentially most-toxic groups. In this report, the possibilities of a mechanistic approach to assist in and guide ITS are explored, and the differences between human health and environmental areas are summarised.

The Integration of Electricity from Renewable Energy Sources in the European Union Electricity Market – The case for “Smart Grids”

The power sector is to play a central role in a low carbon economy. In all the decarbonisation scenarios of the European Union renewable energy sources (RES) will be a crucial part of the solution. Current grids constitute however major bottlenecks for the future expansion of RES. Recognising the need for a modernisation of its grids, the European Union has called for the creation of a "smart supergrid" interconnecting European grids at the continental level and making them "intelligent" through the addition of information and communication technology (ICT). To implement its agenda the EU has taken a leading role in coordinating research efforts and creating a common legislative framework for the necessary modernisation of Europe’s grids. This paper intends to give both an overview and a critical appraisal of the measures taken so far by the European Union to "transform" the grids into the backbone of a decarbonised electricity system. It suggests that if competition is to play a significant role in the deployment of smart grids, the current regulatory paradigm will have to be fundamentally reassessed

Measuring citizens' implicit and explicit attitudes towards the European Union

Studies assessing citizens’ attitudes towards Europe have mostly used explicit concepts and measures. However, psychologists have shown that human behaviour is not only determined by explicit attitudes which can be assessed via self-report, but also by implicit attitudes which require indirect measurement. We combine a self-report questionnaire with an implicit Affective Misattribution Procedure for the first time in an online environment to estimate the reliability, validity and predictive power of this implicit measure for the explanation of European Union-skeptical behaviour. Based on a survey with a sample representative for Germany, we found evidence for good reliability and validity of the implicit measure. In addition, the implicit attitude had a significant incremental impact beyond explicit attitudes on citizens’ proneness to engage in EU-skeptical information and voting behaviour.

Investigations on the distribution of air transport traffic and CO2 emissions within the European Union

This study analyses the structure of air traffic and its distribution among the different countries in the European Union, as well as traffic with an origin or destination in non-EU countries. Data sources are Eurostat statistics and actual flight information from EUROCONTROL. Relevant variables such as the number of flights, passengers or cargo tonnes and production indicators (RPKs) are used together with fuel consumption and CO2 emissions data. The segmentation of air traffic in terms of distance permits an assessment of air transport competition with surface transport modes. The results show a clear concentration of traffic in the five larger countries (France, Germany, Italy, Spain and UK), in terms of RPKs. In terms of distance the segment between 500 and 1000 km in the EU, has more flights, passengers, RTKs and CO2 emissions than larger distances. On the environmental side, the distribution of CO2 emissions within the EU Member States is presented, together with fuel efficiency parameters. In general, a direct relationship between RPKs and CO2 emissions is observed for all countries and all distance bands. Consideration is given to the uptake of alternative fuels. Segmenting CO2 emissions per distance band and aircraft type reveals which flights contribute the most the overall EU CO2 emissions. Finally, projections for future CO2 emissions are estimated, according to three different air traffic growth and biofuel introduction scenarios.

Innovative Capabilities and Market Performance: The European Union in International Comparison. Jean Monnet/Robert Schuman Paper Series Vol. 12, No. 7, September 2012

This paper investigates the EU’s international positioning in terms of innovative capabilities and global market performance by using most recent quantitative data on a wide branch of indicators. The EU’s performance is compared to the standings of its most important economic competitors and emerging economic powerhouses: the USA, Japan, China, Brazil, India, Russia and South Africa. By doing so, this paper offer insightful and deep information about the EU’s power to compete and rank in international economic affairs. It will be proofed that the European Union ranks in many of the indicators related to innovative capabilities in good position and the EU’s overall global market performance is excellent, whereas the BRICS are underachieving.

The steel industry in the European Union: Composition and drivers of energy prices and costs. CEPS Special Report No. 80, 17 December 2013

This report assesses the energy costs borne by the steel industry in the EU between 2010 and 2012, and compares the energy costs, including both the energy components and other regulatory costs, to production costs, turnover and margins of steel-makers. The estimates of energy costs are based on primary sources, i.e. is on information provided by steel-makers through a written questionnaire. This information was validated by the research team by checking annual energy bills, when available, and other public sources. In this respect, this exercise represents a unique fact-based investigation into the costs of energy for steel-makers in Europe, whereas most of the information currently available in the public domain is based on secondary or statistical information. In 2012, the median EU steel plant pays about €33/MWh for gas, up from €26/MWh in 2010. As for electricity, in 2012 the EU median plant pays €62/MWh, up from €59/MWh in 2010. The report also includes a comparison with the prices of energy carriers paid by producers based in the US.

‘Wrong number?’ The Use and Misuse of Asylum Data in the European Union. CEPS Paper in Liberty and Security in Europe No. 69/December 2014

The Common European Asylum System (CEAS) is an EU policy area that is particularly evocative of the ‘politics of numbers’. The European Union has at its disposal a wide array of sources providing detailed information about the capacities and pressures of its member states’ asylum systems. This paper discusses the content of asylum data and the evolving interaction between its different sources, ranging from the United Nations High Commissioner for Refugees to the European Commission’s EUROSTAT and DG HOME, the European Asylum Support Office, FRONTEX, the European Migration Network (EMN) and national databases. However, the way in which such data are often misused, or even omitted, in political debate affects the soundness of policy decisions in the CEAS. Drawing on debates over the contested phenomenon of ‘asylum shopping’ and the exemption of victims of torture and unaccompanied minors from accelerated and border procedures in the recast asylum procedures Directive, this briefing paper argues that solid data-based evidence is often absent from political negotiations on CEAS measures affecting refugees and asylum-seekers.