Profit-shifting from Czech multinational companies to European tax havens

Although tax havens have been affecting other countries for decades, only in recent years have the associated challenges been subject to intensive scrutiny in both research and policy areas. We contribute to the growing evidence of corporate tax base erosion and profit-shifting by testing multinational companies’ ownership links to individual tax havens rather than to groups of them, as is the case with most previous research. Our company-level analysis suggests that profit shifts through debt financing from the Czech Republic to Luxembourg, Switzerland and, to a lesser extent, the Netherlands. We have ascertained that tax havens are not limited to tiny islands and may actually be found among European countries. We also provide rough estimates of the impact of this profit-shifting on tax revenues as well as a policy recommendation.     

Olive oil production and soil conservation in southern Spain, in relation to EU subsidy policies

The European Union spent about two billion ECU per year on subsidies for the olive oil sector, of which Spain received about 35%. For the rainfed areas in southern Spain the olive oil sector is crucial, and so are these subsidies. The European Commission has formulated two options to change the subsidy system, but these do not take the production systems and environmental aspects into account. Many olive plantations are affected by soil erosion. This paper analyses the olive tree production systems in southern Spain, the subsidy systems and the soil erosion problems. It then raises the question whether the subsidies could not be provided in a different way, in order to make olive tree cultivation more sustainable by reducing soil erosion and flood hazard.     

Estimating the costs and benefits of soil conservation in Europe

Economics is about problems of choice. In erosion control, both public authorities and private land users are faced with such problems. What is the impact of erosion, both on-site and off-site, and to what extent can this impact be quantified? If we conceptualize this impact in terms of sustainability, how can we compare one type of effect against another? The former question can be answered only by natural scientists, the latter by economists and other social scientists. Weighing different aspects of sustainability requires value judgments, and economists are sometimes accused of having a jaundiced view of reality, wrongly supposing that decisions are based on rationality and denying the importance of emotion.However, let us assume that there is some mileage to be gained out of attempting to estimate the cost of erosion in an economic sense—which consists of converting the various effects into a common denominator: euros. If we can predict the impact of erosion control measures on erosion rates, we can know the benefit of these measures. The cost also needs to be calculated, not in terms of money but in terms of resources expended (which could have been used for other purposes) and in terms of possible negative impacts of erosion control (for instance, increased use of herbicides in reduced-tillage systems).There are important other considerations which economists may study. Firstly, there is the comparison of present versus future costs and benefits: how much can we sacrifice today for higher sustainability tomorrow?Secondly, there is the issue of private versus public costs and benefits: how do the goals of private land users differ from (those of?) the public good, how can this help us to predict land users’ behaviour, and what incentives would be appropriate to make them behave in such a way as to maximize the public good? Thirdly, how do we deal with uncertainty and risk?These problems loomed large in a study to support an extended impact assessment for the EU Soil Thematic Strategy, in 2005. Whereas much research has been done on erosion and its impact, much of this is on a small scale. The extent of the problem on a national, let alone a continental or a global scale, is still poorly known. The paper discusses how these problems were faced, which is not the same as saying they were resolved.     

Soil conservation in Swiss agriculture—Approaching abstract and symbolic meanings in farmers’ life-worlds

This paper explores the significance of ‘life-worlds’ for better understanding why farmers adopt or reject soil conservation measures and for identifying basic dimensions to be covered by social learning processes in Swiss agricultural soil protection. The study showed that farmers interpret soil erosion and soil conservation measures against the background of their entire life-world. By doing so, farmers consider abstract and symbolic meanings of soil conservation. This is, soil conservation measures have to be feasible and practical in the everyday farming routine, however, they also have to correspond with their aesthetic perception, their value system and their personal and professional identities. Consequently, by switching to soil conservation measures such as no-tillage farmers have to adapt not only the routines of their daily farming life, but also their perception of the aesthetics of cultivated land, underlying values and images of themselves. Major differences between farmers who adopt and farmers who reject no-tillage were found to depend on the degree of coherence they could create between the abstract and symbolic meanings of the soil conservation measure. From this perspective, implementation of soil protection measures faces the challenge of facilitating interactions between farmers, experts and scientists at a ‘deeper’ level, with an awareness of all significant dimensions that characterise the life-world. The paper argues that a certain level of shared symbolic meaning is essential to achieving mutual understanding in social learning processes.     

平海电厂接入系统工程水土保持措施研究

根据水土保持法的有关规定和500kV平海电厂接入系统工程的实际情况,通过现场实际勘察和调查了解,分析了开发建设项目水土流失的特点,并进行了预测,编制了500kV平海电厂接入系统工程输变电水土保持方案。水土保持方案实施后,通过工程和植物措施的综合治理,可得到包括生态效益、社会效益和经济效益的综合效益。     

浅谈梯田施工设计及施工方法——原州区张易镇陈沟坡耕地水土流失综合治理试点项目为例

陈沟坡耕地水土流失综合治理试点项目梯田工程建设的有利因素是由于本区域修建梯田是改善农业生产条件的唯一出路等因素。本文针对该项目的梯田施工设计及施工方法进行探讨论证,以供同仁的相互指正学习。     

盐湖风蚀路基施工技术

本文结合哈密南至罗布泊铁路盐湖剥蚀残丘地段地基处理,介绍了特殊岩土地质条件下采取的施工工艺和特殊处理措施。     

水土流失防治措施与工程设计

文章结合某煤矿整合建设的实践经验,简要探讨了建设项目水土流失的防治措施。     

五台山风景区的环境问题及对策

针对五台山风景区因人为因素造成的水土流失及大气、水、固体废物污染等环境问题,提出了加强环保宣传教育和监督管理、加强经济杠杆的调控力度,大力开展绿化工作等对策。     

税收流失的制度经济学分析

我国税收流失较为严重,税收流失问题成为社会和理论界关注的一个热点。文章试图以制度经济学中三个基本要素为主线,分析影响中国税收流失现象的制度性因素,并提出治理税收流失的制度性安排。