The purpose of this paper is to look into the determinants of household savings in an international cross-section. The focus is on the effects from social security, old-age dependency, participation rate and change in unemployment, among other variables as an addition to the disequilibrium saving hypotheses, which is the base theory for the savings function. The fixed-effect least square dummy variable method is used on panel data of 14 OECD countries over the time-span 2000 to 2018. The determinants that has a significant effect on household saving in the empirical result is unanticipated income; a positive sign supports the permanent-income hypothesis and the disequilibrium saving hypothesis. This means that individuals tend to save the transitory income. The next significant variable is the lagged savings rate, which indicates inactivity in the savings behavior. The change in the unemployment rate is also significant and the positive sign supports the uncertainty hypothesis, indicating that individuals tend to save for precautionary reasons. The last significant variable was social security and it had a negative effect on household savings; which is supported by the life-cycle hypothesis, and can indicate a wealth substitution effect or general confidence in the social security system.

Ziel der vorliegenden Arbeit ist es, auf der Grundlage des OECD-Musterabkommens für einen in Deutschland unbeschränkt einkommensteuerpflichtigen Gesellschafter die steuerliche Behandlung einer Beteiligung an einer ausländischen intransparent besteuerten Personengesellschaft zu untersuchen. Auf der Grundlage dieser Ergebnisse wird geprüft, ob und gegebenenfalls unter welchen Bedingungen die Beteiligung an einer intransparent besteuerten Personengesellschaft steuerlich vorteilhafter ist als die Beteiligung an einer transparent besteuerten Personengesellschaft oder an einer Kapitalgesellschaft. Zu Beginn der Arbeit wird als Basis für den weiteren Fortgang die Auslegung von Doppelbesteuerungsabkommen und die Einordnung ausländischer Personen- und Kapitalgesellschaften im Hinblick auf die Anwendung des deutschen Steuerrechts und des Abkommensrechts untersucht. Die folgenden Kapitel beschäftigen sich mit der steuerlichen Behandlung bei der Gewinnentstehung, beim Gewinntransfer, bei Verlusten, bei Leistungsbeziehungen zwischen Gesellschaft und Gesellschafter sowie bei Einkünften aus Drittstaaten. Im Schlusskapitel werden die Ergebnisse vergleichend gegenüber gestellt und es erfolgt ein Steuerbelastungsvergleich.

Corporate Governance (CG) nowadays is on the agenda of most developed and developing countries, including Jordan, and is receiving considerable attention in the business world as well as in the area of academic research, which is an indication of its importance for business development and society as a whole. The knowledge base about CG in developing countries appears to be limited, but it is growing in size and importance. This study therefore aims to investigate current CG practices and barriers to the development of good CG practices in firms. In order to accomplish the research objectives, a mixed research methodology was adopted. The findings of the study contribute to knowledge by providing empirical data to test and extend the theory of CG. The results suggest that most big and old firms are applying best practice of good CG. Regarding factors inhibiting the practice of effective CG, the results indicate that weakness of the legal environment for firms and lack of knowledge of BODs about CG principles are the most important factors. The empirical results find that constitution, compliance and conscience will affect firm’s performance positively. Separation between the position of CEO and Chairman, the existence of independent NEDs, the use of board subcommittees and a strong disclosure regime also help firms to improve performance. On the basis of the empirical results, the study recommends that the government needs to reform the relevant legislation. These suggestions may strengthen the internal governance of firms, thereby increasing performance and maximise shareholders’ wealth.

L’Organisation de coopération et de développement économiques (OCDE) préconise aux États de bonnes pratiques à adopter dans différents domaines des politiques publiques. En collaboration avec les gouvernements, l’OCDE couvre des thèmes aussi variés que la santé, l’immigration, l’environnement, la lutte contre la corruption, ou encore la promotion de systèmes éducatifs efficaces. En matière d’éducation, l’OCDE est devenue un acteur majeur de la gouvernance mondiale, comme en témoignent la participation de 85 pays aux enquêtes PISA et leur couverture médiatique. À travers ses études comparatives, ses rapports détaillés et ses évaluations internationales, l’OCDE s’est imposée sur la scène éducative internationale comme un véritable « entrepreneur de normes ». Si dans leurs discours publics, les décideurs politiques affichent un intérêt accru envers les travaux de l’OCDE, leur appropriation dans la production de politiques éducatives nationales demeure difficile à appréhender. La question principale de notre thèse est : comment l’OCDE oriente-t-elle la production de politiques éducatives ? À partir du cas français, notre recherche s’intéresse ainsi à la manière dont les idées et outils de l’OCDE peuvent guider les politiques éducatives nationales, à travers les usages que les acteurs nationaux en font. En s’appuyant sur le cas de l’OCDE et des politiques éducatives en France, la thèse a pour objectif d’interroger deux aspects en relations internationales et en politiques publiques, étudiés de manière conjointe : la circulation internationale des idées et ressources et leur appropriation dans les espaces nationaux. Le projet contribue ainsi à la littérature sur l’internationalisation de l’action publique. Les résultats de notre thèse montrent que le type et la fréquence d’utilisation des idées et ressources de l’OCDE varient selon les phases de production d’une politique publique et selon les acteurs nationaux qui s’en saisissent. Les spécificités, tant liées au contexte qu’aux acteurs qui interviennent selon les phases de production d’une politique publique, influencent le type et la fréquence d’usage des recommandations et données de l’OCDE. / The Organisation for Economic Co-operation and Development (OECD) recommends good practices to governments in various policy areas. In collaboration with governments, the OECD covers topics as diverse as health, immigration, the environment, the fight against corruption, and the promotion of efficient education systems. In education, the OECD appears to have become a major player in global governance, as evidenced by the media coverage of its PISA tests and the participation of 85 countries in these surveys. Through its comparative studies, detailed reports and international assessments, the OECD has established itself on the international education scene as a "norm entrepreneur". Although policy makers are showing increased interest in the OECD's work in their public speeches, its appropriation in the production of national education policies remains difficult to grasp. The main question of our thesis is: how does the OECD guide the production of educational policies? Based on the case of France, our research looks at how OECD ideas and tools can guide national education policies, through the uses that national actors make of OECD ideas and resources. Using the case of the OECD and educational policies in France, the thesis aims to interrogate two aspects of the literature in international relations and public policy, studied together: the international circulation of ideas and resources and their appropriation in national spaces. The project contributes to the literature on the internationalization of public action. The results of our thesis show that the type and frequency of use of OECD ideas and resources vary according to the phases in the production of public policy and the national actors who use them. The type and frequency of use of OECD recommendations and data are influenced by the specificities of both the context and the actors involved in each phase of public policy production.

This study examines the effects of political representation on economic inequality across western industrialized democracies. I explore an explanation of increases in economic inequality as a consequence of less representative democratic institutions. Explaining economic inequality in this manner is a shift from to the Transatlantic Consensus that attributes increased economic inequality to globalization. I expect to find that more representative electoral and governments institutions will be associated with lower levels of economic inequality. The analysis takes place across twenty-three countries of the Organization for Economic Co-operation and Development (OECD) over the past forty years using a cross-sectional longitudinal model. Variables used to operationalize the level of representation of democratic institutions include a novel variable of the representative ratio, the effective number of parties, an index of institutional constraints, presidential system, single member districts, and judicial review. Voter turnout, the percentage of seats held by women, gross domestic product per capita, unemployment, and the size of the industrial sector are used as control variables. The findings support the main hypothesis: as political representation increases, economic inequality decreases.

This literature review combines findings from 13 separate empirical studies from 2016-2023 with the goal of examining ethnic discrimination in the housing market across OECD countries. This review aims to highlight the various discriminations, the amount of discrimination rates and the extent of ethnic discrimination in the housing market. The findings reveal consistent and accurate evidence of ethnic discriminations against ethnic minorities from real estate agents and landlords, manifested through fewer positive responses and higher rejection rates. These studies altogether prove that ethnic discrimination in the housing market persists despite initiatives to reduce discrimination. This review contributes to a deeper and a more comprehensive understanding of the subject.

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Baigiamojo darbo tikslas – pateikti ir pagrįsti optimalios nekilnojamojo turto apmokestinimo sistemos rodiklius. Tam tikslui buvo atlikta nekilnojamojo turto apmokestinimo sistemų analizė, pagrįstas mokesčio būtinumas, naudingumas ir efektyvumas. Modeliuojant skirtingas rinkas nustatyti esminiai mokesčių tarifų skirtumai. Advalorinėse sistemose dažniausiai taikomas 1 % tarifas. Sistemose nuo ploto naudojamas keturių zonų apmokestinimas aštuoniais tarifais. Apmokestinimo sistema yra efektyvi, jeigu generuojamos pajamos sudaro daugiau nei: 0,5 % BVP, 2 % visų mokesčių pajamų, 25 % savivaldybių mokesčių pajamų. Be to, ryšys tarp minėtų rodiklių privalo būti stiprus. Nekilnojamojo turto apmokestinimo modelis turi būti pasirenkamas atsižvelgiant į mokesčių mokėtojų disponuojamas pajamas, turto vertę, apmokestinimo teritoriją. / The main purpose of this work is to reveal performance of the optimal real estate taxation system. To this end was made of real property taxation systems analysis, based on the necessity of tax, utility and efficiency. Modeling the different markets of the essential differences between the tax rates. Ad valorem systems is largely restricted to 1% rate. Systems from the area used for taxation of eight four-zone rates. The taxation system is an effective, if generated revenues of more than 0,5% of GDP, 2% of the total tax revenue, 25% of municipal tax revenues. In addition, the relationship between these variables must be strong. Real estate tax model should be chosen according to the tax payers' disposable income, value of the property tax area.

This thesis addresses the local reception and use in Sweden of the major international large scale assessments (ILSAs) of student performance: Programme for International Student Assessment (PISA), Trends in International Mathematics and Science Study (TIMSS), Progress in International Reading Literacy Study (PIRLS) and International Civic and Citizenship Education Study (ICCS). The aim is to describe and analyze how Swedish teachers, principals and school directors interpret and possibly use ILSAs in their professional practice. ILSA is treated here as a new idea or a new social technology defining what constitutes good (or bad) education. The theoretical framework combines a top-down perspective provided by Rogers’ (2003) Diffusion of Innovation theory, and a complementary, more critical Policy Enactment approach (Ball et al. 2012), stressing the import-ance of context and local actors’ perspectives. Empirically, the thesis is based on 40 semi-structured interviews carried out in the 2011-2012 school year with teachers, principals and municipal school directors in five municipalities and 12 compulsory schools, selected to cover diverse municipalities, schools, and respondents. The respondents perceive ILSAs as valid evaluations of the Swedish school system. Most think it is important to compare results of different nations, although ILSA is not expected to cover the whole curriculum. Most interviewees are aware that Swedish ILSA results have been declining for years and perceive an urgent need to reverse this trend. However, few of the directors, principals or teachers believe that Swedish schools are in a deep crisis, as described in Swedish media. The participants frequently regard schools as primary determinants of ILSA results, and few blame family, socio-economic, cultural and contextual factors for the Swedish decline in ILSA rankings. There are significant differences between the three occupational groups in their reception and use of ILSA. Municipal school directors who are very well-informed emphasize the influence of ILSA on their local development efforts. Principals and teachers say that ILSAs have had modest direct effects on their work, but they argue that poor Swedish results in international assessments have had indirect effects, for instance by prompting the introduction of a new national curriculum. / <p>Contains an English summary.</p>