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Mind the Gap
Preparing for the monetary loss associated with premature death of the breadwinner has become more relevant during the COVID-19 pandemic. However, very little is known about how much of the financial vulnerabilities are covered by the life insurance holdings in different population groups. We employ unique individual-level life insurance data of the Finnish population to study the voluntary life insurances, the components of financial loss following from a death of a breadwinner, and the gap in death cover (life insurance gap) calculated as the difference of the two. We find that only about 10% of Finns have a voluntary life insurance, and that they are concentrated on married people, people of working age and with higher income. The largest insurance gaps are among young individuals, men, high income and highly educated people. We also find that the insurance behavior is poorly explained by the net losses following from a death.
Concept and Implementation of CFC Legislation
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions ...
Empirical Legal Research in Action
Empirical legal research is a growing field of academic expertise, yet lawyers are not always familiar with the possibilities and limitations of the available methods. Empirical Legal Research in Action presents readers with first-hand experiences of empirical research on law and legal issues.
The Politics of Common Sense
The way that movements communicate with the general public matters for their chances of lasting success. Comparing the public discourse on the living wage and marriage equality between 1994 and 2004, Deva Woodly shows that movement-led political change is rooted in whether or not movements are able to gain political acceptance.
The Taxation of Permanent Establishments
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
The Effects of COVID-19 Pandemic on (new) Life Insurances
This paper studies the life insurance demand responses to Covid-19 pandemic. It employs the unique individual-level daily data on new term life insurances together with both geographical and timely variation in the severity of the pandemic in Finland. These data are merged with the high-quality register data on the background characteristics of the customers and other Finnish population. First, we observe that the take-out of new life insurances increased by 20 % in the first half of 2020 among individuals of ages 21-60, compared to the corresponding time periods in years 2018 and 2019. The average sum insured increased at the same time by 16 %. Second, we find that the life insurance demand...
What Does the Minimum Wage Do?
Belman and Wolfson perform a meta-analysis on scores of published studies on the effects of the minimum wage to determine its impacts on employment, wages, poverty, and more.
