Effects of flat tax reforms in Western Europe on equity and efficiency

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and e? ciency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow for some scope for flat taxes to increase both equity and e? ciency. Our analysis suggests that Mediterranean countries are more likely to benefit from flat taxes. --Flat tax reform,income distribution,work incentives,microsimulation

Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives. However, they result in higher inequality and polarisation. Flat rates necessary to keep the inequality levels unchanged allow for some scope for flat taxes to increase both equity and efficiency. Our analysis suggests that Mediterranean countries are more likely to benefit from flat taxes.flat tax reform, income distribution, work incentives, microsimulation

The War Against Iraq and the Future of International Law: Hegemony or Pluralism?

This Article is devoted to the question of the future relevance of international law at a time when the idea of a rule of law in international affairs seems to be waning. Why should the sole superpower look to international law in its quest for protection from dangers of weapons of mass destruction and terrorists? Is the European insistence on questions of legality, which was visible in the dramatic British attempts to secure some kind of Security Council backing and to advance international legal arguments for its participation in the invasion of Iraq, more than a fig leaf for a quest for political relevance in spite of military ineptitude? First, we will look back to the debate on the lawfulness of the attack on Iraq. Before we can deal with the role and influence of international law on political decision-making, the arguments of the coalition in favor of the lawfulness of its invasion need to be taken at face value. Maybe the changed realities of international life, in the era of terrorism and the proliferation of weapons of mass destruction, require a reinterpretation of the law-a law that may be not so ironclad as some European powers wanted to make their audiences believe. Or maybe we should give up the legal enterprise altogether, following those who regard law in general, and international law in particular, as the ideology of the status quo.

The War Against Iraq and the Future of International Law: Hegemony or Pluralism?

This Article is devoted to the question of the future relevance of international law at a time when the idea of a rule of law in international affairs seems to be waning. Why should the sole superpower look to international law in its quest for protection from dangers of weapons of mass destruction and terrorists? Is the European insistence on questions of legality, which was visible in the dramatic British attempts to secure some kind of Security Council backing and to advance international legal arguments for its participation in the invasion of Iraq, more than a fig leaf for a quest for political relevance in spite of military ineptitude? First, we will look back to the debate on the lawfulness of the attack on Iraq. Before we can deal with the role and influence of international law on political decision-making, the arguments of the coalition in favor of the lawfulness of its invasion need to be taken at face value. Maybe the changed realities of international life, in the era of terrorism and the proliferation of weapons of mass destruction, require a reinterpretation of the law-a law that may be not so ironclad as some European powers wanted to make their audiences believe. Or maybe we should give up the legal enterprise altogether, following those who regard law in general, and international law in particular, as the ideology of the status quo.

Commentary to Andreas Fischer- Lescano & Gunther Teubner. The Legitimacy of International Law and the Role of the State

It will come as a surprise to many readers that Professor Teubner presented their fascinating contribution on regime collision to the Michigan Journal of International Law\u27s Symposium on a panel devoted to the Role of the State in International Law. Indeed, one could not imagine better devil\u27s advocates than Professor Teubner and Dr. Andreas Fischer-Lescano. They propose a radical break with a concept of international law and order based on the autonomous will of Nation-States. Accordingly, legal regulation does not only, if at all, emanate from Nation-States, but from a panoply of other public and, mostly, private actors. Thus, the authors dismiss all claims of an orgaizational or dogmatic unity of international law

Commentary to Andreas Fischer- Lescano & Gunther Teubner. The Legitimacy of International Law and the Role of the State

It will come as a surprise to many readers that Professor Teubner presented their fascinating contribution on regime collision to the Michigan Journal of International Law\u27s Symposium on a panel devoted to the Role of the State in International Law. Indeed, one could not imagine better devil\u27s advocates than Professor Teubner and Dr. Andreas Fischer-Lescano. They propose a radical break with a concept of international law and order based on the autonomous will of Nation-States. Accordingly, legal regulation does not only, if at all, emanate from Nation-States, but from a panoply of other public and, mostly, private actors. Thus, the authors dismiss all claims of an orgaizational or dogmatic unity of international law

Qualifying Teachers’ of English for Specific Purposes to Meet the Global Challenges

As institutions of higher education prepare graduates to strive for the more competitive job market, teachers of English for Specific Purposes (ESP) play a pivotal role to nurture and facilitate students’ English competence for career advancement. It is commonly hypothesized that ESP teachers require more than that of general English instructors are capable of in language teaching-related pedagogy. However, limited numbers of such studies have been conducted in Indonesia as a potentially developing country in the world. This quantitative study aims to portray ESP teachers' perceived qualifications, benefits of the program instruction, and its relevance to meet the challenges of the globalization. Initial findings of this study reveal that almost all of the respondents acknowledged the necessity of ESP teachers to demonstrate capacity in educational principle, language learning theory, Linguistics competence, material and media design, classroom management, intercultural understanding, language assessment, and classroom-based research inquiry. It is perceived that successful ESP teaching is significantly required for graduates to excel the job market, increase professionalism at work, and facilitate the nation competitive edge. Furthermore, ESP programs are considered relevant to meet the present and future challenges of globalization. More elaborative findings will be obtained, specifically addressing difference-variance of perceptions according to respondents’ education background and teaching experience

Usage of mobile communication technologies in construction industry

The construction industry is a special case of companies whose operational business is mobile. Especially during the construction phase there is on the one hand a high cost pressure but on the other hand an opportunity for significant increase in efficiency through better coordination. Reasons therefore are the high number of mobile work places, the mobility of the equipment pool and the cross-company processes which are necessary due to the increasing specialisation. This article analyses this problem and shows on the basis of chosen use cases how mobile technology can be used with the principles of mobile business processes to generate an integrated process chain over distances that leads to a significant enhancement in costs, time and quality