Tax Policy of Estonia in the framework of the EU Integration

Tax policy is formulated through a political process. The institutional framework is important for the formulation of tax policy. The domestic situation as well as the international aspects influences the design of tax policy. Estonian tax policy choices are very closely connected to the process of EU integration. Estonia faces the challenge to harmonize its tax policy with EU rules and prepare for membership of the Economic and Monetary Union. This implies constraints to the policy choices of government. Some historical facts about Estonian accession to the EU Since regaining its independence in 19911 Estonia has been establishing relations with the European Union. Diplomatic relations between the EU and Estonia were established on 27 August 1991. The Trade and Economic Co-operation Agreement was signed in May 1992 and entered into force in March 1993. The Free Trade Agreement was signed in July 1994 and entered into force on 1 January 1995. European Association Agreement (hereafter the Europe Agreement) was signed in June 1995. On 28 November 1995 Estonia submitted its application for EU membership, based upon the unanimous decision of the Parliament approving the Europe Agreement between Estonia and the EU. The Europe Agreements entered into force in February 1998. At the 1995 Madrid summit the EU member states gave the Commission the task to compile reports on the candidate countries. The reports, completed in 1997, analysed the candidate countries’ readiness for accession on the basis of the Copenhagen criteria.2 At the 1997 Luxembourg summit it was decided on the basis of the Commission's report to start accession negotiations with five Central and Eastern European countries - Estonia, Poland, Slovenia, the Czech Republic and Hungary - as well as Cyprus and Malta. On 31 March 1998 Estonia started the accession negotiations with the European Union. The negotiations were based on Estonia's readiness to adopt the EU's principles and acquis communautaire and to implement it as of the moment of accession. The negotiations were concluded at the Copenhagen European Council on 13 December 2002. In March 2003, the European Parliament adopted a report giving the green light to the accession of Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, the Slovak Republic, and Slovenia in 2004. The Accession Treaty was signed on 16 April 2003 at the Athens European Council. On 14 September 2003, Estonian citizens voted in favour of joining the European Union.3 The accession of Estonia took place on 1 May 200

FOORUM: Milline on Eesti ajalooteaduse tulevik?

Kui teemanumbri seitse artiklit võtsid tagasivaatavalt vaagida Eesti ajalooteaduse arengusuundi vii­ masel kahel kümnendil, siis siinse foorumi seitse lühiesseed heidavad vastukaaluks pilgu ettepoole, arutledes Eesti ajalooteaduse võimalike suundumuste üle järgmisel kahel aastakümnel. Ettepanek foo­ rumisse panustada sai tehtud teadlikult vaid nendele eri põlvkondade Eesti ajaloolastele – doktorandist emeriitprofessoriteni –, kes on mõnda aega tegutsenud või tegutsevad praegu välismaa ülikoolides. Selle valiku taga on lihtne soov pakkuda avaramat vaadet, n­ö kõrvalt pilku, mida teises ühiskonnas töötamine eelduspäraselt pakub. Ühtlasi võib valikut käsitada tunnismärgina sellest, et uuel sajandil on üha enam Eesti ajaloolasi leidnud rakendust nimekates ülikoolides üle ilma. Tänan siinkohal toi­ metuse nimel kõiki, kes leidsid võimaluse ettepanek vastu võtta. Mõtteliselt võib siinse foorumi siduda kahekümne aasta taguse katsetusega ajakirjas Vikerkaar, kus palusin kümmekonnal Eesti ajaloolasel arutleda lühiessee vormis küsimuse üle „Kuidas kirjutada Eesti ajalugu“.1 Jääb vaid loota, et hiljemalt 2040. aastal saab see mõtteline traditsioon uue järje

Unemployment Replacement Rates Dataset Among 34 Welfare States, 1971-2009: An Update, Extension and Modification of the Scruggs' Welfare State Entitlements Data Set

Seventh Framework Programme (FP7)info:eu-repo/grantAgreement/EC/FP7/266833Hervorming Sociale Regelgevin

Overview of physics results from MAST

Substantial advances have been made on the Mega Ampère Spherical Tokamak (MAST). The parameter range of the MAST confinement database has been extended and it now also includes pellet-fuelled discharges. Good pellet retention has been observed in H-mode discharges without triggering an ELM or an H/L transition during peripheral ablation of low speed pellets. Co-ordinated studies on MAST and DIII-D demonstrate a strong link between the aspect ratio and the beta scaling of H-mode energy confinement, consistent with that obtained when MAST data were merged with a subset of the ITPA database. Electron and ion ITBs are readily formed and their evolution has been investigated. Electron and ion thermal diffusivities have been reduced to values close to the ion neoclassical level. Error field correction coils have been used to determine the locked mode threshold scaling which is comparable to that in conventional aspect ratio tokamaks. The impact of plasma rotation on sawteeth has been investigated and the results have been well-modelled using the MISHKA-F code. Alfvén cascades have been observed in discharges with reversed magnetic shear. Measurements during off-axis NBCD and heating are consistent with classical fast ion modelling and indicate efficient heating and significant driven current. Central electron Bernstein wave heating has been observed via the O-X-B mode conversion process in special magnetically compressed plasmas. Plasmas with low pedestal collisionality have been established and further insight has been gained into the characteristics of filamentary structures at the plasma edge. Complex behaviour of the divertor power loading during plasma disruptions has been revealed by high resolution infra-red measurements