Bibliography: leaves 310-347. / ix, 347 leaves ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Concerned with linkages between domestic and foreign policy formation in Germany, France and the UK, and with relations among the three states. Argues that either there must be an acquiesence on the part of the EU member states and societies resistant to genuine supranationalism, or the perpetuation of nation-states in Europe with result in a less European, and more national, reunited Germany. / Thesis (Ph.D.)--University of Adelaide, Dept. of Philosophy, 1997

Bibliography: leaves 310-347. / ix, 347 leaves ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Concerned with linkages between domestic and foreign policy formation in Germany, France and the UK, and with relations among the three states. Argues that either there must be an acquiesence on the part of the EU member states and societies resistant to genuine supranationalism, or the perpetuation of nation-states in Europe with result in a less European, and more national, reunited Germany. / Thesis (Ph.D.)--University of Adelaide, Dept. of Philosophy, 1997

Thesis (M.A.)--Georgia Southern University, 2009. / "A thesis submitted to the Graduate Faculty of Georgia Southern University in partial fulfillment of the requirements for the degree Master of Arts." Directed by Emilia Justyna Powell. ETD. Includes bibliographical references (p. 55-58)

Thesis (Ph.D.)--York University, 2008. Graduate Programme in Political Science. / Typescript. Includes bibliographical references (leaves 306-335). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:NR40434

Thesis (M.A.)--University of Canterbury, 2006. / Typescript (photocopy). Includes bibliographical references (leaves [208]-218). Also available via the World Wide Web

Thesis (doctoral)--Universiteit van Amsterdam, 2005. / Description based on print version record. Includes bibliographical references.

La thèse est une collection de cinq articles académiques, chacun apportant une contribution originale à la connaissance et à la recherche scientifique dans le domaine de l’économie de l’imposition du capital et des sociétés. Les travaux empiriques de Gaëtan Nicodème se situent dans le contexte de la concurrence fiscale en Europe. Le premier chapitre ‘Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand? (Publié dans International Taxation Handbook) revisite la problématique de la concurrence fiscale dans l’Union Européenne, discute la littérature économique théorique et empirique sur la question et analyse les réponses politiques qui y sont apportées. Après avoir remis la problématique dans son contexte institutionnel, l’auteur compare les résultats provenant de la littérature avec les caractéristiques propres à l’Union Européenne, notamment en termes de l’étendue et des conséquences de la concurrence fiscale. Il passe ensuite en revue les questions théoriques et de mise en œuvre pratique que soulèvent une possible harmonisation et consolidation des bases fiscales de l’impôt des sociétés en Europe. Tout en gardant à l’esprit la diversité des solutions qui existent dans la mise en œuvre, il montre que l’harmonisation des bases fiscales est à même de générer des gains économiques. Le deuxième chapitre ‘Comparing Effective Corporate Tax Rates’ (à paraître dans Frontiers in Finance and Economics) passe en revue les méthodes de calcul de taux effectifs de l’impôt des sociétés. Le mérite de la contribution est non seulement d’offrir une typologie des ces taux mais également de montrer que leurs résultats sont très différents selon la méthode utilisée, que ce soit en niveau ou en classement des pays. L’auteur calcule également ces taux pour un échantillon de pays Européens avec une désagrégation sectorielle. Le troisième chapitre ‘Do Large Companies have Lower Effective Corporate Tax rates ? A European Survey’ utilise ces méthodes pour étudier s’il existe un lien entre les taux effectifs et la taille des entreprises. Utilisant de multiples méthodes d’estimation, l’auteur trouve un lien robuste et négatif entre le nombre d’employés et le taux effectif d’imposition des entreprises. Le quatrième chapitre ‘Foreign Ownership and Corporate Income Taxation : an Empirical Evaluation’ (co-auteur H. Huizinga et publié dans European Economic Review) constitue la première évaluation empirique pour l’Europe des théories d’exportation fiscale. Lorsque la mobilité du capital est imparfaite et que celui-ci est détenu par des actionnaires étrangers, les Etats ont un incitant à hausser la fiscalité pour exporter la charge fiscale sur ces actionnaires. L’étude empirique trouve une relation positive robuste entre le degré d’actionnariat étranger et la charge fiscale moyenne, validant ces théories. Le cinquième et dernier chapitre ‘Are International Deposits Tax Driven ? (Co-auteur H. Huizinga et publié dans Journal of Public Economics) analyse l’impact de l’imposition de l’épargne et de la fortune ainsi que de l’échange d’informations fiscales sur les dépôts bancaires internationaux. Utilisant des données bilatérales confidentielles de la BRI, l’étude montre que ces variables fiscales ont un impact sur ces dépôts, suggérant qu’ils sont en partie effectués pour éluder l’impôt.

No description available.

Since the early 1990s Croatia has defined membership of the European Union as one of its primary goals. However, the immediate post-war period and the difficult transition to democracy left Croatia in relative isolation from Western European states and its aim of joining the European Union seemed unattainable and distant. Croatia’s involvement in the conflicts in the former Yugoslavia and President Tuđman’s politics proved to be great obstacles to its further democratisation and development. The parliamentary and presidential elections in the year 2000 and the defeat of Tuđman’s party offered a unique opportunity to change the direction of Croatian politics and to move closer to achieving the goal of EU membership. This thesis addresses changes in Croatia’s identity and it does so through the analysis of discourses surrounding Croatia’s cooperation with the International Criminal Tribunal for the former Yugoslavia (ICTY) and its changing attitudes towards the protection of minority rights during the year 2000. Both cases fall under the Copenhagen Criteria of Accession whose implementation was crucial for Croatia’s moving closer towards EU membership. They are also closely linked to Croatia’s identity and are rooted in the civilisational discourse that juxtaposes ‘the West’/ EU and ‘the East’/ the Balkans as both geographical and civilisational spaces. The two case studies are both concerned with questions of sovereignty, justice, victims of the Homeland War and the role of Serbia in Croatia’s recent past and in its future. Serbia features as Croatia’s radical other and is discursively constructed as an embodiment of the Balkans civilisation. The study of cooperation with the ICTY and of discourses surrounding minority protection analyses the links between different civilisational spaces that Croatia navigates and their implications to the reconstruction of discourses central to Croatian identity. Despite different subject material both case studies reveal the centrality of the Serbian other for the Croatian identity and the need to redefine that relationship without undermining Croatia’s identity as a Western country and attempts to differentiate itself from the Balkans.

This thesis examines the NATO's adaptation of a new security focus towards forward defense in the 21st Century. Until the late 1990s, the strategic focus of NATO was on mutual defense based on a collective response guaranteed by Article 5 of the Washington Treaty. Since the adoption of NATO's Strategic Concept (1999), the Alliance has shifted their strategic focus toward a forward defense strategy. As NATO assumed more operational responsibilities, and deployed forces out-of-area in non-Article 5 missions, the disparity of military capabilities, operational challenges, and cultural and institutional differences within the Alliance gave rise to the question, "Is NATO the most effective instrument with which to execute a strategy of forward defense?" A review of the expeditionary campaigns in the Balkans, Afghanistan and Iraq determines the efficiency of the Alliance as an expeditionary security actor. The modernization of European military capabilities are described in relation to NATO, and how these programs either complement or duplicate existing structures and capabilities. Furthermore, inherent structural flaws in NATO's composition are examined, as well as cultural and ideological differences within the Alliance and their effects on out-of-area operations. Finally, challenges and issues that may confront NATO in the future during the execution of their forward defense strategy are discussed.