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In dieser Dissertation werden ausgewählte Aspekte der Steuervermeidung und grenzüberschreitenden Besteuerung betrachtet. Im Teil B liegt der Fokus auf der Empirie zu Steuervermeidung und Gewinnverlagerung multinationaler Unternehmen mit drei einzelnen Aufsätzen. Der Teil C untersucht die unterschiedliche Besteuerung von Human- und Sachvermögen anhand der beiden fundamentalen Besteuerungsprinzipien des Äquivalenz- und des Leistungsfähigkeitsprinzips. Der letzte Aufsatz (Teil D) analysiert das Werturteilsfreiheitspostulat im Stakeholder-Ansatz und zeigt mithilfe eines Fallbeispiels, wie die Unternehmensbesteuerung in unterschiedliche Stakeholder-Ansätze integriert werden kann. Eine abschließende Gesamtwürdigung geht auf verbleibende Forschungsfragen ein (Teil E).
Somit wird in der vorliegenden Dissertation grenzüberschreitende Besteuerung anhand betriebswirtschaftlicher, besteuerungsprinzipiengestützter bzw. dogmatischer und wissenschaftstheoretischer Gesichtspunkte untersucht.
The universal two-child policy was introduced by the central government of China in 2016 to respond to the country’s deteriorating population problems, but it was soon replaced by a three-child policy in 2021 given that it failed to continuously boost fertility in Chinese society. This dissertation empirically investigates the implementation of universal two-child policy in three Chinese major cities. Based on the data collected through semi-structured interviews with leaders of local family planning agencies, it finds that local officials are primarily devoted to coping with the discontent of the bereaved single-child parents (shidu families), which is an unexpected consequence of the historical one-child policy, rather than working on the tasks regarding birth encouragement. The dissertation suggests understanding the implementation of China’s population policy within the framework of both historical and rational choice institutionalism. The target responsibility system as an effective tool of the central authority drives local agents to fix their attention at tasks that have larger impact on their career. The shifted focus in the implementation of the universal two-child policy is a result of local officials’ emphasis on the task of maintaining social stability. Shidu families are deemed as a salient threat to social order because their discontent with the state support has incurred continuous petitions at both the national and local level, which would severely undermine local officials’ career advancement. However, in the meantime, stability maintenance is found to have become alienated as reflected by the rising costs and that it replaced birth support to be the focus of local family planning agents in the universal two-child policy era. Since the conflict between the shidu group and the state is unlikely to be resolved, the future population policy design and enforcement will continue to be constrained by the shidu problem.
Government support for green technologies and renewable energy in particular has become an integral cornerstone of economic policy for most industrialized economies. Due to competitive price determination and supposedly higher efficiency, auctions have in recent years widely succeeded feed-in-tariffs as the primary support instrument (del Rio & Linares, 2014; REN21, 2021). However, literature still struggles to produce causal evidence to validate mostly descriptive findings for efficiency gains. Yet, this evidence is needed as a foundation to provide robust recommendations to policy makers (Grashof et al., 2020). By utilizing a difference-in-differences approach, this paper provides such evidence for a German photovoltaic (PV) auctioning program which came into effect in 2015. Results for this natural experiment confirm that cost-effectiveness improved significantly while previous literature shows that capacity expansion remained high. Results additionally show that falling prices for PV panels were the primary driver of cost reductions and wages also exert high influence on support price. Input cost development therefore indeed strongly influences support level which was the aim with introducing competitive auctions. Interest rate development cannot be linked to support level development, most probably due to the low interest environment in considered period.