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匯率低估為可課徵平衡稅之補貼? - 以美國匯率改革相關法案為中心 / Is currency undervaluation a contervailable subsidy? - Focus on U.S. currency exchange rate reform acts吳詩云 Unknown Date (has links)
他國低估匯率造成貿易嚴重扭曲問題近年來越發受到重視,而美國國會為解決主要貿易對手國長期壓抑匯率以提升出口競爭力,導致美國貿易赤字不斷上升之問題,遂陸續提出諸多匯率改革相關法案,期望以具體之制裁手段防止他國持續刻意壓低匯率。
本文先以美國現行法案──1988年匯率與國際經濟政策協調法案作為出發點,探討美國現行法案之不足,以點出美國國會為何認為有於後續改革法案中加入制裁手段之必要,並得出2010年公平貿易貨幣改革法案與2011年貨幣匯率監督改革法案此二法案所提倡之將他國根本性匯率低估或匯率失調情形視為可課徵平衡稅之補貼,為國會多數支持之手段。再以經濟學及國際貿易法學之分析連貫後續討論:匯率低估是否等同對進口課徵關稅並對出口提供補貼?2010年公平貿易貨幣改革法案與2011年貨幣匯率監督改革法案欲將他國根本性匯率低估或匯率失調情形視為可課徵平衡稅之補貼,是否符合WTO有關補貼之規範?前者以Staiger及Sykes兩位學者使用之兩國兩財模型作為討論主軸,後者則以補貼三要件──「財務補助」、「受有利益」及「特定性」加以檢驗。最後皆得出匯率低估僅在特定之情況下始可能構成補貼之結論。
惟在研究過程中,本文發現若僅單憑國際貿易法學之角度去解析匯率低估是否構成補貼,將受法律文字之主觀影響而導致某些謬誤產生。為解決此一問題,本文乃提出以經濟學之分析輔佐國際貿易法裁決之建議,以期能提升國際貿易法裁決之客觀性與公平性。 / The serious trade distortion problem caused by currency undervaluation has given rise to more and more attention. The United States also faces the increasing trade deficit problem caused by some major trading partners that manipulate the value of their currencies in relation to the United States dollar to gain export competitive advantage. The U.S. Congress thus brings up many currency exchange rate reform acts, hoping to use the specific sanction policies to prevent other countries from intentionally depressing exchange rates consistently.
This article starts from the U.S. currency act in force──Exchange Rates and International Economic Policy Coordination Act of 1988 to discover the insufficiency in order to point out why the U.S. Congress consider it necessary to put the sanction policies in follow-up currency reform acts. We then conclude that the policies that brought up by "Currency Reform for Fair Trade Act (2010)" and "Currency Exchange Rate Oversight Reform Act of 2011" to deem the "fundamentally undervalued currency" or "misaligned currency" as contervailable subsidies come out in favor of the majority of the U.S. Congress. Follow up we use the analysis of the economies and international trade laws to link the following discussion: is the currency undervaluation equals to import tariffs and export subsidies? Are the policies that deem the "fundamentally undervalued currency" or "misaligned currency" as contervailable subsidies consistent with the WTO’s subsidy regulations? The former one is discussed with the "two countries and two goods model" brought up by Staiger and Sykes while the latter one is examined by three elements: "financial contribution", "benefits" and "specific". The answers are both that the currency undervaluation will be contervailable subsidy in some very specific cases.
However, during this research, we find out that if just use the view of international trade laws to analyze whether the currency undervaluation is a contervailable subsidy, we may be affected by the literalism and make mistakes. To solve this problem, we recommend that using the analysis of economies to support the ruling of international trade laws, hoping to increase the objectivity and fairness.
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Rational Reform of Housing Access Policy in OntarioRies, Benjamin Carter 19 December 2011 (has links)
Ontario’s current regulatory approach to low-income housing lies between two primary challenges: the human right to housing, and political/fiscal constraints. This thesis draws on legal theory and economic analysis of law to articulate the proper goals of housing access policy. A structural theory is proposed to explain the normative relationship between efficiency, communitarianism and justice in housing. An array of regulatory options are compared and considered in light of the features that characterize Ontario’s low-income rental housing markets. This analysis favours demand-side housing subsidies to low-income households, combined with supply-side tax expenditures to improve elasticity in the low-income rental market. Further reform of rent and covenant controls, social and affordable housing supply, and land use planning is recommended to ensure an efficient residential tenancy market. These reforms are offered as a framework for the implementation of the human right to housing in Ontario.
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Rational Reform of Housing Access Policy in OntarioRies, Benjamin Carter 19 December 2011 (has links)
Ontario’s current regulatory approach to low-income housing lies between two primary challenges: the human right to housing, and political/fiscal constraints. This thesis draws on legal theory and economic analysis of law to articulate the proper goals of housing access policy. A structural theory is proposed to explain the normative relationship between efficiency, communitarianism and justice in housing. An array of regulatory options are compared and considered in light of the features that characterize Ontario’s low-income rental housing markets. This analysis favours demand-side housing subsidies to low-income households, combined with supply-side tax expenditures to improve elasticity in the low-income rental market. Further reform of rent and covenant controls, social and affordable housing supply, and land use planning is recommended to ensure an efficient residential tenancy market. These reforms are offered as a framework for the implementation of the human right to housing in Ontario.
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Dotace pro NNO na úrovni státu, kraje a obce / Grants for associations at the level of state, county and sityZAVADILOVÁ, Petra January 2016 (has links)
The thesis deals with the processing of subsidy policies to support the activities of organizations working with children and youth. The work describes grant programs some ministries, higher territorial governments, municipalities and other donors. It also defines NGOs and their division. The work defines interest and informal education. The thesis contains tables and graphs with distributed financial amounts and numbers of people in different age categories. One of the chapters deals with the instructions for the preparation and submission of the grant application.
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Finanční zajištění veřejného projektu v průběhu jeho realizace / Financial Assurance of Public Project during its RealizationČuba, Vojtěch January 2016 (has links)
The subject of this thesis is to depict the financial provision of a public project during its implementation that includes the draft of its financial provision and the appraisal of the financial feasibility of the investment project. The theoretical part is focused on clarifying the basic concepts that explain the issues of public projects, the public sector and public procurement. The end of the theoretical part describes the various ways to finance public projects. The second part of the thesis is practical. In this part I focused on the creation of the ways to finance the project “Realization of energy savings” that are possible, including the reconstruction of the roof of the building of the Police of the Czech Republic in Brno, at street Cejl No. 474 and No. 159 and the proposal of the optimal financing options.
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Nástroje obchodní politiky uplatňované v mezinárodním obchodě s textilem / Instruments of Trade Policy Used in International Trade in TextilesVoldřichová, Jana January 2009 (has links)
The goal of this thesis is to describe the most important trade policy instruments that have been used in international trade in textiles since the second half of the 20th century, and to deduce the implications of the instruments on the textile sector, mainly the European one. The thesis introduces the classification of instruments in the trade policy used in the international trade in textiles and economic consequences of chosen instruments; brief characteristics of evolution of international trade in textiles since the second half of the 20th century, change in localization and sector structure of the textiles and clothing industry and main trends in its evolution. There are described most important multilateral agreements concerning the trade in textiles: Short-Term Arrangement regarding International Trade in Cotton Textiles, Long-Term Arrangement regarding International Trade in Cotton Textiles, Multifibre Arrangement, Agreement on Textiles and Clothing and current trends in contractual instruments followed by autonomous instruments such as anti-dumping and anti-subsidy measures and particular cases. The thesis includes consequences of the instruments mentioned above. In the last chapter, the trends in the evolution of instruments are summarized and the reflection on possible solutions for the European, and thus also Czech textile and clothing industry, is mentioned.
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Dopady legislativních změn v oblasti loterií na financování sportu obcemi / Impact of legislative changes in the realm of lotteries on the funding of sports by municipalitiesKrupicová, Kateřina January 2015 (has links)
This Master´s thesis deals with the impact of legislative changes in the realm of lotteries on the funding of sports by municipalities. This issue is explored in the practical part and the town of Jindřichův Hradec was used as an example. The aim of the thesis is to characterize the system of the funding of sports. Also, the thesis compares and contrasts the legislative state of the Act No 202/1990 Coll. of lotteries and similar games before and after its amendment which came into force on 1st January 2012. Finally, the thesis describes and assesses the support of sport clubs and sport associations by the town of Jindřichův Hradec, including practical calculations of the effects the law amendment had on the local handball club and its financial resources. It was found out that, in comparison with similar-scale cities, the town of Jindřichův Hradec provided above-average financial resources into the field of sport. The comparison of subsidy rules revealed that the new subsidy program presents the improvement, especially with the following aspects. First, there is the introduction of the preferred sport clubs institution. Second, there is the cancellation of the initial division into categories. Third, there is the establishment of the independence of the grant committee members. After an initial hesitation, the town approached the division of the money gained from lotteries very transparently and it usually tied up the allocation of the revenues to a current subsidy system. As far as the local handball club is concerned, there was palpable a positive change between the periods before and after the amendment.
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Ekonomika sportovní organizace / Economics of sports organizationProrok, Josef January 2013 (has links)
This work deals with the economics of sports organizations and the overall analysis of the current state of funding for sport in the Czech Republic, its benefits, health benefits, and also comparison with other countries within the European Union. The main sponsor of sport in the Czech Republic is the Ministry of Education Youth and Sports, which in co-operation with the umbrella organizations reallocate resources to support sports through grant programs. The goal of this thesis is to analyze the management of two key umbrella organizations and representatives of Czech sports the Czech Olympic Committee and the Czech Union of Sport and to propose recommendations for improving the system of redistribution of funds, including the definition of the highest sports authority, which is will be able to represent the interests of the sport towards international institutions, legislative bodies, government institutions, regional and district authorities, lottery companies or potential sponsors.
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Zhodnocení obecního majetku v čase / Appreciation in Municipal Property over TimeSýkora, Ondřej January 2018 (has links)
The aim of thesis "Appreciation in municipal property over time" is the selection of the most suitable variant of financing the investment project. The project solves the reconstruction of the existing unused House of Services at the Community House of Seniors. The theoretical part of the thesis deals with the functioning of public administration and territorial self-government, public and mixed goods. Municipal budget and revenues of territorial budgets. Furthermore, project funding, grant titles and project preparation and implementation are mentioned. The practical part deals with ways of financing an investment project using bank products, where the use of state subsidy is also used. The calculations take into account income from regulated and market rents. Variants are compared to find the most appropriate funding option for this project.
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Posouzení vlivu územního plánování na cenu pozemku v Milínově / Evaluation of the Impact of Town and Country Planning on the Land Price in MilínovDoláková, Markéta January 2013 (has links)
In this dipoma is priced selected lend and administrative costs by pricing regulation and market price, which is performed by a professional estimate using the comparsion (comparative) method. A case study is considered prices of land in connection with changes in the landscape plan and implementation strategy for rural development. It was also evaluated the degree to which the emergence of zoning and development of services and facilities in rural areas affects the amount of land prices.
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