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Nam, Ch. W.

Overview
Works: 109 works in 245 publications in 2 languages and 2,602 library holdings
Genres: Case studies 
Roles: Author, Editor, Contributor, Creator
Classifications: JC479, 330.126
Publication Timeline
Key
Publications about Ch. W Nam
Publications by Ch. W Nam
Most widely held works by Ch. W Nam
The decline of the welfare state : demography and globalization by Assaf Razin( Book )
9 editions published in 2005 in English and held by 406 libraries worldwide
"In The Decline of the Welfare State, Assaf Razin and Efraim Sadka use a political economy framework to analyze the effects of aging populations, migration, and globalization on the deteriorating system of financing welfare state benefits as we know them. Their timely analysis, supported by a unified theoretical framework and empirical findings, demonstrates how the combined forces of demographic change and globalization will make it impossible for the welfare state to maintain itself on its present scale."--Jacket
Shrinking cities : a global perspective by Harry W Richardson( Book )
12 editions published in 2014 in English and held by 124 libraries worldwide
This book examines a rapidly emerging new topic in urban settlement patterns: the role of shrinking cities. Much coverage is given to declining fertility rates, ageing populations and economic restructuring as the factors behind shrinking cities, but there is also reference to resource depletion, the demise of single-company towns and the micro-location of environmental hazards. The contributions show that shrinkage can occur at any scale ' from neighbourhood to macro-region - and they consider whether shrinkage of metropolitan areas as a
An Empirical assessment of factors shaping regional competitiveness in problem regions : main report by Ch. W Nam( Book )
15 editions published in 1990 in English and held by 116 libraries worldwide
The impact of 1992 and associated legislation on the less favoured regions of the European Community by Ch. W Nam( Book )
4 editions published in 1991 in English and held by 42 libraries worldwide
Quality, availability, and competitiveness of business services in EC regions by Ch. W Nam( Book )
3 editions published in 1991 in English and held by 42 libraries worldwide
Municipal finance and governance in Poland, the Slovak Republic, the Czech Republic, and Hungary by Ch. W Nam( Book )
6 editions published between 2000 and 2001 in English and German and held by 31 libraries worldwide
The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities belonging to these countries. Although the degree of self-governing ability of municipalities seems to vary from one country to another, many similar types of public activities have recently been assigned to local governments, and some taxes were also declared to be so-called local taxes. To be sure, this type of fiscal decentralisation has caused some additional problems, particularly for safeguarding the quality of publicly provided goods and services and for coordinating intergovernmental fiscal transfers between the central and local governments in an efficient way. For instance, some criticise that a large number of small-sized municipalities in the transition economies have suffered from financial bottleneck and have not been able to receive financial support from the central government that was necessary for their economic development. However, such a fiscal devolution trend appears to continue, in parallel to the ongoing democratisation and decentralisation. This study primarily deals with crucial issues surrounding the impact of national fiscal policy and the regulatory framework on local governments' expenditure behaviour and their ability to mobilise necessary revenues (i.e. tax income, grants and municipal borrowings) under the particular consideration of the institutional and administrative cooperation with the central government and of the (still existing) lesswell developed financial market in Poland, the Slovak Republic, the Czech Republic and Hungary
Is the completion of EU single market hindered by VAT evasion? by Ch. W Nam( Book )
6 editions published in 2003 in English and held by 24 libraries worldwide
collected revenues in a fiscal year largely determines the extent of VAT evasion of a country when the time-lag problem between the creation of tax liability and the VAT collection in cash terms can be adjusted. The macroeconomic clearing is supposed to take place based on the share of hypothetical revenues of the member countries. Consequently, such a system seriously suffers from the adverse incentives for the individual nations since countries with a lower evasion ratio than the weighted average of all EU countries would lose the VAT revenues, whereas those with a higher evasion ratio would gain
Cross-border cooperation between regions : a comparative analysis of Bayern, Comunidad Valenciana, Andalucia and Norte (Portugal) by Ch. W Nam( Book )
3 editions published in 1993 in English and held by 24 libraries worldwide
Incentive effects of tax depreciation provisions revealed in a simple investment decision model : an international comparison by Ch. W Nam( Book )
2 editions published in 1995 in English and held by 22 libraries worldwide
Measurement of value added tax evasion in selected EU countries on the basis of national accounts data by Ch. W Nam( Book )
6 editions published in 2001 in English and held by 22 libraries worldwide
Dienstleistungsstandort Bayern by Robert Koll( Book )
2 editions published in 1997 in German and held by 21 libraries worldwide
Lessons of the 1999 abolition of intra-EU duty free sales for Eastern European EU candidates by Andrea Gebauer( Book )
4 editions published in 2002 in English and held by 21 libraries worldwide
Selected problems of large German cities in an enlarged Europe by Ch. W Nam( Book )
2 editions published in 1995 in English and held by 19 libraries worldwide
The role of tax depreciation for investment decisions : a comparison of European transition countries by Ch. W Nam( Book )
4 editions published between 2002 and 2003 in English and held by 19 libraries worldwide
This study compares incentive effects of various tax depreciation methods currently adopted in European transition economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in combination with different corporate tax rates. Their generosity is determined on the basis of Samuelsons true economic depreciation. For this purpose, the present value model is applied under the particular consideration of differrent financial structures. In this context the traditional Modigliani-Miller theorem for capital structure is revisited. Futhermore, the aspect of inflation is integrated into the model. The central issue is that the historical cost accounting method generally applied for the calculation of the corporate tax base causes fictitious profits in inflationary phases that are also taxed. Therefore, in an inflationary period generous tax depreciation provisions do not promote private investment as designed, but partly compensate such additional tax burdens caused by inflation
Looking for appropriate forms of intergovernmental transfers for municipalities in transition economies by Ch. W Nam( Book )
6 editions published in 2001 in English and held by 18 libraries worldwide
Intergovernmental transfers can be either conditional or unconditional with regard to the autonomy of local governments in spending such financial means. Although fiscal decentralisation has recently been quite pronounced in Eastern European transition countries, the dominance of a purpose- and project-oriented, down-flow transfer system is apparent. In the context of unification, the west German municipal resource allocation system was also implemented in the eastern part of the country, which provides primarily unconditional transfers for local governments. Furthermore, in the case of adopting the principle of parallel development of fiscal capacity between the state and municipalities, as Saxony already has done, the intergovernmental transfer ratio is no longer exogenously but endogenously determined, which better guarantees a just resource allocation between the two jurisdictions. Since the subsidiarity principle backed by sufficient own fiscal resources and unconditional transfers appears to gain significance in providing local utilities, this study shows the recent Saxon experience with the unconditional transfers, which can be considered for the future fiscal devolution process of Eastern European transition countries
Municipal finance in Poland, the Slovak Republic, the Czech Republic, and Hungary : institutional framework and recent development by Ch. W Nam( Book )
5 editions published in 2001 in English and held by 18 libraries worldwide
Significance of development stage theory for explaining industrial growth pattern between Asian NICs and selected advanced economics by Ch. W Nam( Book )
4 editions published in 2002 in English and held by 16 libraries worldwide
Does debt maturity matter for investment decisions? by Ch. W Nam( Book )
5 editions published in 2004 in English and held by 15 libraries worldwide
In the conventional literature related to investment decisions, less attention has been paid to the length of maturity when investment is debt-financed. In such a case a firm pays the creditor not only the sum of annual interest (initial investment cost multiplied by real interest rate) for the entire borrowing years but also the total amount of initial investment cost at the end of the borrowing period. In this study, the effects of selecting different maturity years on firms & rsquo; investment decisions are compared on the basis of the simple net present value (NPV) model. Without taxation, the NPV is equal to the present value (PV) of future gross return less the PV of the cost of investment. An investment project is considered to be profitable when the NPV is positive. After the introduction of a corporate income tax, the PV of an asset amounts to the sum of PVs of net return (gross return less taxes) and tax savings led by an incentive depreciation provision. If the investment is debt-financed, the interest payment additionally reduces the corporate tax base. The research findings suggest that (1) ceteris paribus an optimum maturity year appears to exist that maximises the NVP, and (2) the change of optimum debt maturity tends to correlate positively with the corporate tax rate but negatively with the interest rate. In the case of prevailing inflation, there is a mismatch between the nominal interest rate that is a discounting factor for all observed in- and outflows and the real interest rate by which the annual interest payment is determined for the entire maturity period
Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen : eine theoretische und empirische Analyse des deutschen Steuersystems by Thiess Büttner( Book )
2 editions published in 2012 in German and held by 8 libraries worldwide
Hauptbeschreibung Auf der Grundlage einer systematischen Analyse der Besteuerung von Kapitaleinkommen wird die Entwicklung zentraler Parameter des deutschen Steuersystems unter Berücksichtigung der beiden großen Unternehmenssteuerreformen 2001 und 2008 nachvollzogen. Die Effekte der daraus resultierenden steuerlichen Verzerrungen werden anhand von Alternativszenarien quantifiziert, welche die Steuerreformen sowie die hypothetische Einführung eines optimalen Steuersystems abbilden. Die Simulationsergebnisse verdeutlichen das erhebliche Potenzial für wachstumsfördernde Steuerreformen
 
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Alternative Names
Chang Woon Nam.
Chang, Woon Nam 1959-
Chang Woon, Woon Nam
Nam, C. M.
Nam, C. W. 1959-
Nam, Ch. W.
Nam, Ch. W. 1959-
Nam, Chan Woon 1959-
Nam, Chang W. 1959-
Nam, Chang Woon
Nam, Chang Woon 1959-
Languages
English (99)
German (5)
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