editorial partner Liberte! Friedrich Naumann Foundation

reform

The Reform of VAT Rates: A Way Forward
Economy
The Reform of VAT Rates: A Way Forward
Possibility to set statutory VAT rate below 15% for a wider set of different goods and services may lead to lower effective VAT rates in various Member States. Therefore, countries, which have fewer exemptions and/or reduced rates, may maintain the same principles of taxation but lower their standard VAT rate.
Lithuania Liberalizes the Labor Code
Economy, Politics
Lithuania Liberalizes the Labor Code
On September 14, 2016, the Lithuanian Parliament endorsed a new Labour Code which will bring about the most notable changes in terms of types of employment contracts, working time and overtime regulation, annual leave, employee dismissal procedures, and the size of severance pay.
Distributive Effects of the German Hartz IV-Reforms
Economy
Distributive Effects of the German Hartz IV-Reforms
The activating labour market reforms of the German government at the beginning of the 21st century (Agenda 2010) were considered to be successful in reducing unemployment, especially long-term unemployment. But the majority of the media and also the majority of the German population consider this reform as socially unfair. While long-term unemployment fell from 1.7 […]