Search Results - "Nam, Chang Woon"

Urban shrinkage and resurgence in Germany by Bartholomae, Florian, Nam, Chang Woon, Schoenberg, Alina

“…This article questions the strict parallelism of demographic and economic development in characterising urban shrinkage in Germany. As the cases of several…”
Get full text

Significance of building heights for urban environmental safety by Woon Nam, Chang

“…Purpose - A natural gas pipeline accident could prove to be a dangerous fire source in city centers. Taking the explosive danger caused by natural gas leakage…”
Get full text

Corporate Tax Incentives for R&D Investment in OECD Countries by Nam, Chang Woon

“…Differentiating internal equity from debt finance, this study examines the generosity of R&D-specific tax incentives in OECD countries based on an NPV model…”
Get full text

Effects of Corporate Tax Reforms on SMEs' Investment Decisions under the Particular Consideration of Inflation by Nam, Chang Woon, Radulescu, Doina Maria

“…Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several…”
Get full text

The Lisbon Agenda and Innovation-oriented Cohesion Policy: A New Challenge for Economic Integration among the EU Regions by Wamser, Georg, Nam, Chang Woon, Schoenberg, Alina

“…The EU's cohesion policy should now be confluent with the goals of the Lisbon strategy by promoting growth and employment. In this context the promotion of…”
Get full text

A Critical Discussion on the Reasons and Impacts of International Decoupling by Bartholomae, Florian W, Nam, Chang-woon

“…In the current economic policy debate, there are often calls to reverse advanced developments in globalisation and the international division of labour…”
Get full text

Effects of corporate tax reform on optimum debt maturity by Nam, Chang Woon, Radulescu, Doina Maria

“…This study investigates effects of selecting maturity years on investment decisions. Ceteris paribus an optimum debt maturity (ODM) maximising net present…”
Get full text

Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU? by Gebauer, Andrea, Nam, Chang Woon, Parsche, Rüdiger

“…VAT evasion caused by the growth of carousel fraud has recently led to significant VAT revenue losses in the EU. Carousel fraud works such that intra-EU firms…”
Get full text

Do Corporate Tax Concessions Really Matter for the Success of Free Economic Zones? by Chang Woon Nam, Radulescu, Doina Maria

“…Not only a large number of developing countries but also transition economies have established free economic zones (FEZs) with the aim of attracting foreign…”
Get full text

The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries by NAM, CHANG WOON, RADULESCU, DOINA MARIA

“…This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries,…”
Get full text

Lessons of the 1999 Abolition of Intra-EU Duty Free Sales for the New EU Member States by Gebauer, A.

“…The abolition of intra-EU duty free was critically discussed and accompanied by a vigorous and well-financed lobbying campaign by the duty free industry. The…”
Get full text

Taxation of Nonprofit Associations in an International Comparison by Dehne, Anita, Friedrich, Peter, Chang Woon Nam, Parsche, Rüdiger

“…The objective of this study is an investigation of tax regulations for nonprofit associations (NPAs) in EU countries, Japan, and the United States. Following a…”
Get full text

Taxation of fertilizers, pesticides and energy use for agricultural production in selected EU countries by Nam, Chang Woon, Parsche, Rüdiger, Radulescu, Doina Maria, Schöpe, Manfred

“…This study examines the differences in taxation of specific means of agricultural production such as fertilizers, pesticides, mineral oil products, gas and…”
Get full text

AfD's Electoral Success and the Refugee Crisis: Do Regional Disparities Matter?/Wahlerfolg der AfD und die Fluchtlingskrise: Spielen regionale Disparitaten eine Rolle? by Bartholomae, Florian W, Nam, Chang Woon, Rafih, Pierre

“…While populism remains rife in Europe, the continent is facing a new refugee dynamic. in the aftermath of the 2015-16 crisis, the EU is grappling with how to…”
Get full text

AfD’s Electoral Success and the Refugee Crisis: Do Regional Disparities Matter? by Florian W. Bartholomae, Chang Woon Nam, Pierre Rafih

“…Abstract While populism remains rife in Europe, the continent is facing a new refugee dynamic. In the aftermath of the 2015–16 crisis, the EU is grappling with…”
Get full text

VAT Evasion and Its Consequence for Macroeconomic Clearing in the EU by Gebauer, Andrea, Nam, Chang Woon, Parsche, Rüdiger

“…Full movement from the destination principle to the origin principle would lead to changes in VAT revenues in EU countries. Hence a clearing mechanism is…”
Get full text

Decentralized Industrial Policy in Germany. Case Study: Bavaria by Nam, Chang Woon

“…Bavaria has achieved a dynamic change in its economic structure since the end of World War II, having evolved in the last four decades from an agricultural to…”
Get full text

Effects of tax reform on average personal income tax burden and tax progressivity in Germany under the particular consideration of bracket creep by Nam, Chang Woon, Zeiner, Christoph

“…This study primarily aims to contribute to the ongoing debates on bracket creep and examine whether Germany needs to integrate inflation indexation into its…”
Get full text

Determination of Fees for Local Services under the Consideration of Public and Management Objectives by Dehne, Anita, Friedrich, Peter, Nam, Chang Woon

“…Regarding municipal service pricing, welfare-oriented literature is primarily concerned with allocation efficiency, assuming that factor efficiency prevails in…”
Get full text

Wahlerfolg der AfD und die Flüchtlingskrise: Spielen regionale Disparitäten eine Rolle? by Bartholomae, Florian W, Nam, Chang Woon, Rafih, Pierre

“…Während Populismus in Europa weiterhin weitverbreitet ist, sieht sich der Kontinent mit einer neuen Flüchtlingsdynamik konfrontiert. Nach der Krise von…”
Get full text