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Nam, Ch. W.

Overview
Works: 105 works in 291 publications in 2 languages and 3,155 library holdings
Roles: Author, Editor, Contributor, Creator, Other
Publication Timeline
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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 )
11 editions published in 2005 in English and Undetermined and held by 420 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
Measurement of value added tax evasion in selected EU countries on the basis of national accounts data by Ch. W Nam( Book )
7 editions published in 2001 in English and held by 114 libraries worldwide
Looking for appropriate forms of intergovernmental transfers for municipalities in transition economies by Ch. W Nam( Book )
7 editions published in 2001 in English and held by 111 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 and governance in Poland, the Slovak Republic, the Czech Republic, and Hungary by Ch. W Nam( Book )
11 editions published between 2000 and 2001 in English and German and held by 54 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
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
An Empirical assessment of factors shaping regional competitiveness in problem regions ( Book )
2 editions published in 1990 in English and held by 40 libraries worldwide
An empirical assessment of factors shaping regional competitiveness in problem regions by Ch. W Nam( Book )
11 editions published in 1990 in English and held by 29 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 22 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
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
An empirical assessment of factors shaping regional competitiveness in problem regionsPrepared by Ch. W. Nam, G. Nerb and H. Russ by Ch. W Nam( Book )
12 editions published in 1990 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 Candidates by Andrea Gebauer( Book )
1 edition published in 2002 in English and held by 6 libraries worldwide
 
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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-
Woon Nam, Chang
Languages
English (69)
German (3)
Covers
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