Calif., Univ., Dep. of Economics, Diss.--Stanford, 2003. / Kopie, ersch. im Verl. UMI, Ann Arbor, Mich. - Enth. 3 Beitr.

Mich., Univ. of Michigan, Diss.--Ann Arbor, 2003. / Kopie, ersch. im Verl. UMI, Ann Arbor, Mich. - Enth. 3 beitr.

Diploma thesis is concerned with production functions and their utilization in macroeconomics. Theoretical part describes and summaries general knowledge about production functions and their basics in macroeconomic theory. Produc-tions functions are described from the point of productivity measurement and estimation of potential product. In theoretical part, indicators of productivity and their alternatives are sum up. Practical part is based on estimation of Cobb-Douglas, CES and Sato produc-tion functions by least squares and non-linear least squares method. Results are compared and discussed with similar works in conclusion of thesis.

Submitted by Daniele Santos (danielesantos.htl@gmail.com) on 2015-12-22T14:02:29Z No. of bitstreams: 1 Jeffrey.pdf: 11824596 bytes, checksum: e53f7ce72384381247ec95015dbe102d (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2015-12-29T12:29:01Z (GMT) No. of bitstreams: 1 Jeffrey.pdf: 11824596 bytes, checksum: e53f7ce72384381247ec95015dbe102d (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-01-06T17:15:02Z (GMT) No. of bitstreams: 1 Jeffrey.pdf: 11824596 bytes, checksum: e53f7ce72384381247ec95015dbe102d (MD5) / Made available in DSpace on 2016-01-06T17:15:15Z (GMT). No. of bitstreams: 1 Jeffrey.pdf: 11824596 bytes, checksum: e53f7ce72384381247ec95015dbe102d (MD5) Previous issue date: 2015-10-26 / How have shocks to supply and demand affected global oil prices; and what are key policy implications following the resurgence of oil production in the United States? Highlights: − The recent collapse in global oil prices was dominated by oversupply. − The future of tight oil in the United States is vulnerable to obstacles beyond oil prices. − Opinions on tight oil from the Top 25 think tank organizations are considered. Global oil prices have fallen more than fifty percent since mid-2014. While price corrections in the global oil markets resulted from multiple factors over the past twelve months, surging tight oil production from the United States was a key driver. Tight oil is considered an unconventional or transitional oil source due to its location in oil-bearing shale instead of conventional oil reservoirs. These qualities make tight oil production fundamentally different from regular crude, posing unique challenges. This case study examines these challenges and explores how shocks to supply and demand affect global oil prices while identifying important policy considerations. Analysis of existing evidence is supported by expert opinions from more than one hundred scholars from top-tier think tank organizations. Finally, implications for United States tight oil production as well as global ramifications of a new low price environment are explored.

Le premier but de cette thèse de doctorat est d’analyser les aspects internationaux de la fiscalité directe des entreprises dans les pays baltes en comparant les règles des pays baltes avec les propositions de l’OCDE, les exigences du droit communautaire ainsi qu’avec les règles des autres pays européens. On analyse si les systèmes de fiscalité directe des pays baltes, qui sont relativement jeunes et n’ont pas de longues traditions, sont compatibles d’un côté avec les standards de la fiscalité internationale des pays membres de l’OCDE et, d’un autre côté, avec les exigences du droit de l’Union Européenne. Le deuxième but de la thèse est de proposer des conseils et recommandations, sur la façon dont la régulation fiscale nationale, européenne et communautaire pourrait être améliorée. A la fin de chaque chapitre ainsi qu’à la fin de chaque grande partie et à la fin de cette thèse, on présente les conseils et les recommandations. La première partie analyse les aspects internationaux de la fiscalité directe des revenus de l’activité des entreprises. La deuxième partie examine les règles concernant la fiscalité des revenus passifs (dividendes, intérêts et redevances). Dans la troisième partie on analyse les principes du droit fiscal des pays baltes concernant la lutte contre les paradis fiscaux ainsi que les principes de la coopération internationale entre les administrations fiscales. / The first objective of this doctoral thesis is to analyze the international aspects of taxation of companies in the Baltic States. The research compares the rules of tax law in the Baltic countries with the OECD proposals and recommendations, EU law requirements as well as with analogical rules in other European countries. It analyzes whether rules of direct taxation of companies in the Baltic countries, which are relatively young and do not have long traditions, follow the international standards proposed by the OECD as well, whether these rules are compatible with EU law requirements and analogical rules of other European states. The second goal of this thesis is to provide advice and recommendations on how national tax law and the provisions of EU law could be improved. Advice and recommendations are being presented at the end of each chapter, then at the end of each major part and finally, at the end of whole thesis. The first part analyses the international aspects of direct taxation of income from business activity. The second part devoted to examining the rules regarding the taxation of passive income (dividends, interest and royalties). Finally, the third part analyses the principles of tax law in the Baltic countries concerning tax havens and the international cooperation between tax administrations.

The diploma thesis deals with the credit problems in international trade. The thesis defines export crediting and possible risks associated with it. Furthermore, selected instruments used for damage elimination arising from the credit risk realization are presented. In connection with the most used instrument, the export credit insurance, the international institutional framework affecting the rules for its provision is analyzed. In the empirical part of the thesis first the market penetration with export credit insurance and its global development in relation to the buyers' payment behaviour is analysed. Moreover, this part is dedicated to the export character of the Czech Republic economy, development of the Czech market with export credit insurance and the assessment of the Export Guarantee and Insurance Corporation activities.

The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences.   The TCJA affects the international taxation of US-based corporations for cross-border transactions, among many ways, by employing different definitions of the word “intangible” in three different provisions.  First, it modifies the general statutory definition of “intangible” to specifically include goodwill, workforce in place, and going-concern value will be examined.  Second, it uses an unusually broad definition of “intangible” in the new tax category of global intangible low-taxed income (GILTI); and third, the meaning of “intangible” as used in assessing so-called foreign-derived intangible income (FDII) essentially creates a broad export subsidy.  Each use of the term will also be assessed on how it ties into the TCJA’s intended purpose for the provision in which it appears.  Additionally, they will be assessed on how they compare with established international tax standards provided by the Organization for Economic Co-operation and Development (OECD) and its Base Erosion and Profit Shifting (BEPS) Plan.   By explicitly changing the definition of “intangible property”, it becomes apparent that the TCJA has increased the scope of potential tax liability for US corporations and has brought the US in line with the OECD’s use of the phrase as used in its model convention.   In examining how the GILTI tax is calculated, it will become evident that the tax can be applied to income that is not connected to intangibles despite the seemingly limited scope implied by its name.  Furthermore, a limitation on foreign tax credit means that GILTI might allow at least some continuation of the old worldwide tax system.  While potentially overly-burdensome, GILTI seems to be broadly in line with the BEPS goal towards reducing profit shifting.   As a result of how “intangible” is defined for purposes of determining FDII, two effects become apparent. First, for tax categorization, it encompasses income from both tangible and intangible assets.  Second, it permits deductions that can be construed as an export incentive.

Made available in DSpace on 2016-06-02T19:35:59Z (GMT). No. of bitstreams: 1 6620.pdf: 1325697 bytes, checksum: 9b5ff0be35c430b862a51b750fe59ac0 (MD5) Previous issue date: 2015-02-10 / Universidade Federal de Minas Gerais / This work has as its object of study the Programme For International Student Assessment (PISA), an international assessment system, created in 1997 by the Organization for Economic Co-operation and Development (OECD) and reaches fifteen students who are in final phase of compulsory schooling. The objective of this study is to analyze the PISA through its justification of creation, objectives and concepts that underlie the official documents of the OECD. In particular, through the analysis of conceptions of quality, equity and accountability in official documents of PISA, we seek to understand to what extent these conceptions are articulated with the economic development goals of OECD, as well as understand the participation of the Organization in educational policies, identify practices that the discourse of OECD seeks to engender in education management and how these conceptions allow to legitimate new forms of assessment which gradually reorganize and impose a new form to the educational process schooled. The theoretical-methodological approach is based on bibliographic and documentary research. The analysis will take place by means of the categories of discursive and social practices, by Paul Veyne, modernization and rationalization, by Max Weber, and the conceptions of social justice and equity, by John Rawls. Our analyzes showed that PISA is a producer and promoter of discursive practices, which aims to spread the instrumental rationality in education, standardize knowledge and skills required by the economic sphere, as well as homogenize and optimize the educational policies worldwide. Thus, PISA is more than an evaluation system, it is a global governance agent that, which through indications and discursive persuasion, kind of soft power actions made by the OECD and legitimized by the participating countries, seeks to disseminate best economic practices in order to homogenize the international productive sphere. Therefore, PISA is projected as an education regulation tool for economic and political purposes. / Este trabalho tem como objeto de estudo o Programme For International Student Assessment (PISA), sistema de avaliação internacional, criado em 1997 pela Organization for Economic Co-operation and Development (OECD) e que atinge estudantes de quinze anos, que estão em fase final de formação escolar obrigatória. O objetivo deste estudo é analisar o PISA por meio de sua justificativa de criação, objetivos e de concepções que o embasam em documentos oficiais da OECD. Em particular, por meio da análise das concepções de qualidade (quality), equidade (equity) e responsabilidade (accountability) nos documentos oficiais sobre o PISA, busca-se compreender em que medida essas concepções se articulam com os objetivos de desenvolvimento econômico da OECD, bem como compreender a participação desta Organização nas políticas educacionais, identificar práticas que o discurso da OECD busca engendrar na gestão educacional e de que forma estas concepções permitem legitimar as novas formas de avaliação que gradualmente vêm reorganizando e impondo uma nova forma ao processo educativo escolarizado. O procedimento teóricometodológico é baseado em pesquisa bibliográfica e documental e sua análise dar-se-á por meio das categorias de práticas discursivas e sociais, de Paul Veyne, modernização e racionalização, de Max Weber, e das concepções de justiça social e equidade, de John Rawls. Nossas análises apontaram que o PISA constitui-se em um produtor e indutor de práticas discursivas, cujo objetivo é propagar a racionalidade instrumental na educação, padronizar conhecimentos e habilidades ensejados pela esfera econômica, bem como homogeneizar e otimizar as políticas educacionais em âmbito mundial. Assim, o PISA é mais do que um sistema de avaliação, sendo um agente de governança global que, por meio de indicações e persuasão discursivas, ações do tipo soft power feitas pela OECD e legitimadas pelos países participantes, busca difundir boas práticas econômicas a fim de homogeneizar a esfera produtiva internacional. Portanto, o PISA projeta-se como instrumento de regulação da educação com fins econômicos e políticos.

The main objective of this diploma thesis is to analyze the development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and to assess the political and economic causes of this development. We use the macroeconomic indicator, so-called "Tax share" to compare the tax burden in time and area in individual countries. The Tax share is calculated as the ratio of tax revenue to GDP. We make a difference between tax revenue including social security contribution and tax revenue excluding social security contribution. This thesis is interested in tax revenue including social security. The first part of this thesis is focused on possibilities of comparing tax systems of individual countries, of their restrictions and confrontations. This part also explains what is the tax share exactly and the sorts of this macroeconomic indicator. The practical part of the thesis is dedicated to analysis of the development of tax revenue as percentage of GDP in the Czech Republic in years 1996 {--} 2007, according to methodology of Eurostat. There is comparation in time horizont. We also compare the tax burden of Czech repulic in the area, respectively in the European Union (in EU 15, EU 25 and in Slovakia {--} post communist country of EU) and in the states of OECD. The methodology of OECD is different from the methodology of Eurostat.

In this article, the author proposes a new approach to the definition of the term “environmental taxes”, taking into account a recent judgement of the Court of Justice of the European Union. / En el presente artículo, el autor propone un nuevo enfoque con relación a la definición del término “impuesto ambiental” tomando en consideración a la jurisprudencia del tribunal de Justicia de la unión europea.