Is tax competition harmful and is the EU an optimal tax area?

This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, growth, redistribution, harmonization and individual freedom. A simple game theoretical ap proach is formulated, where for the first time the two players start from unequal initial conditions, thus influencing strategy and outcomes. Next we propose the new criterion of Optimal Tax Area under which the possibility and feasibility of tax harmonization is examined. The policy implication of our paper is that we do not expect harmonization for direct taxes like corporate taxes in the EU in the near future and if so, harmonization of corporate tax rates on low levels. We conclude that both more theoretic research and empirical evidence are needed before we can answer with certainty whether tax competition is harmful or not. classification A1 . D6 . H0     

解读科学维权

科学维权是科学发展观在工会工作中的具体体现,在“三维权”中具有更为重要的意义。科学维权要坚持以职工为本,以科学的理论指导,用科学的理念、体制、方式、手段等推进,大力推动以人为本的企业文化建设和企业管理,使工会维权工作符合客观规律的要求和更有实效性。     

建设创新型工会的理性思考

工会的创新,是整个国家创新的重要组成部分。新形势下,工会要坚持以理论创新推动工会工作创新。增强工会的创新能力,建设创新型工会,是工会适应经济关系、劳动关系的深刻变化,给工会工作带来新机遇新挑战的必然选择。创新是工会的灵魂,没有这个灵魂,工会发展就会缺乏前进的动力,就会丧失职工群众这个坚实的基础。     

略评苏联解体原因研究中的几种观点

雄踞世界70余年的苏联于20世纪末剧变、解体,成为中国学术界对苏-俄研究的一个新热点。现时我国学术界对苏联解体原因的研究没有突破研究方法、思路上的传统定式,因此用新理念、新方法探讨苏联剧变的研究成果十分少见,致使现今苏联解体原因研究相对滞后。     

全面提高职工素质为铁路实现跨越式发展提供智力支持

实现铁路跨越式发展,必须全面提高职工队伍素质,建立完善的工作机制,发挥工会组织优势,大力开展岗位技能创最佳活动。     

关于建立和完善改制企业工会组织维权机制的思考

在当前,随着国有企业改革改制和劳动用工制度改革的不断深化,一些深层次的劳动关系矛盾在逐步凸现,引发的群体性、突发性事件已成为当前劳动关系矛盾的一大特点。因此,工会作为职工群众利益的代表者、维护者,如何建立和完善改制企业把工会维权机制、如何把职工群众的合法权益实     

科学发展观在工会工作中的实践探索

“坚持以人为本,树立全面、协调、可持续的发展,促进经济和人的全面发展”是以胡锦涛同志为总书记的新一届党中央领导集体,站在历史和时代的高度,吸收人类文明进步的新成果,认真总结国内外在发展问题上的经验教训,特别是认真总结了我国改革开放二十多年来的实践经验,创新发展观     

关于我国社会保障体系的改革和探索

我国社会保障制度的改革和完善是关系到我国人民切身利益的问题。目前,我国社会保障制度正处在改革之中,各类问题也都在探索,特别是针对我国加入世贸组织后,需要建立、健全新的社会保障体系,是广大职工热切关注的问题。     

How the court made a federation of the EU

We analyze the European institutional integration that took place in the 1950s and 1960s as a two-stage process. Firstly, an explicitly political project aims at establishing a European political community. The project is abandoned in the mid-1950s and political integration stops. At that time, the institutions of the Union take the form of a confederation. In a second stage, because of the failure of the European political community, a legal process of integration driven by the European Court of Justice takes place. This second stage of unification is more centralizing and in effect leads to a federalization of the European institutional structure. The transformation of the political structure of the European Union thus appears to result from the actions and decisions of a legal entity, the European Court of Justice.