Same-Sex Partnership Policy Debates in Croatia and Slovenia

Total Page:16

File Type:pdf, Size:1020Kb

Same-Sex Partnership Policy Debates in Croatia and Slovenia Südosteuropa 59 (2011), H . 1, S . 25-49 ROMAN KUHAR Resisting Change: Same-sex Partnership Policy Debates in Croatia and Slovenia Abstract. This article explores similarities and differences in the emergence, content, and effects of the policy debates on same-sex partnerships in Slovenia and Croatia . Using the Critical Frame Analysis, the article discusses how bills concerning same-sex unions were framed in parliamentary debates in both countries . Despite the different histories of the gay and lesbian movements and the somewhat different political/cultural backgrounds of both countries, no major differences were found in the discourses employed in the parliamentary debates on same-sex partnerships . Generally, five major themes have been defined in these debates in both Slovenia and Croatia: the human rights/equality frame is typically used by the proponents of the bill, often accompanied by the Europeanization frame . An understand- ing of such legislation as a threat to the family and nation is reflected in the frame of nature and the nationalist frame, whereas the exercise of power of the majority over the minority is reflected in the public opinion frame . Roman Kuhar is a professor of sociology of culture at the Faculty of Arts at the University of Ljubljana . Introduction The three main political discourses that have defined gay and lesbian politics in Western Europe and North America in the past decades are: efforts to achieve increased visibility, the establishment of equal rights, and the struggle for full citizenship .1 Touching all three, the legal recognition of same-sex partnerships and families has been one of the main objectives in this realm since the end of the 1980s . Different forms of legalizing same-sex partnerships, including registered and unregistered partnerships, cohabitation, and civil and de facto marital unions, have been adopted in Europe by the following countries:2 the 1 Christina Klesse, Deconstructing Political Discourse, Queering Politics: On the Structural Limitations of the Current State of Sexual Politics . Paper Presented at the Conference “Europe Without Homophobia”, Wrocław, 24 May 2004, unpublished . 2 The number in brackets represents the year of adoption of the respective legislation . Multiple numbers denote the sequence of adoption and amendments . For the contents of 26 Roman Kuhar Netherlands (1979, 1998, 2001), Sweden (1988, 1994, 2003, 2009), Denmark (1989), Norway (1993, 2008), Iceland (1996, 2010), Hungary (1996, 2009), France (1999), Belgium (2000, 2003), Germany (2000, 2004), Finland (2001), Portugal (2001, 2010), Austria (2003, 2009), Croatia (2003), Luxembourg (2004), Great Britain (2004), Switzerland (2004), Spain (2005), Slovenia (2005), Andorra (2005), Czech Republic (2006), and Ireland (2010) . The variety of legal institutions designed for same-sex couples in the European Union (EU) and the fact that some member states – predominantly those in East- ern Europe – do not grant any legal recognition to same-sex partnerships, cause several problems . One of these problems is the infringement of the right of EU citizens and their family members to move and reside freely within the territory of all EU member states .3 Because the Directive on the right to free movement (2004/58/EC) defines the family member as a ”spouse”, same-sex couples have limited rights in this regard, as they are not recognized as spouses . The right to free movement is granted only if a registered same-sex partnership is formed in a member state and if the country to which the partners wish to move legally recognizes the partnership as an equivalent to marriage . A married Dutch lesbian couple enjoys the same rights (and obligations) as a married Dutch heterosexual couple . If the heterosexual couple moves to Italy for work, study or any other reasons, it continues to enjoy all the rights of a married heterosexual couple . However, if the Dutch lesbian couple moves to Italy, their partnership is not recognized and does not provide them with any associated rights . In the EU, issues such as marriage and partnership are understood to be under national legal jurisdiction, and hence are outside the powers of the EU . Article 9 of the EU Charter of Fundamental Rights states that “the right to marry and the right to found a family shall be guaranteed in accordance with the national laws governing the exercise of these rights” .4 Article 9 neither prohibits nor requires the member states to grant equal status to same-sex partnerships . In most of the EU member states, the adopted legislation established a separate legal institution for same-sex couples – such as “registered partnership” – al- though the rights and obligations ascribed to same-sex couples vary from one country to another . In Europe, there are currentlyseven exceptions: Iceland, the Netherlands, Spain, Portugal, Norway, Sweden and Belgium generally do not the individual acts, see Marriage and Partnership Rights for Same-sex Partners Country by Country, available at <http://www .ilga-europe .org/home/issues/families/recognition_of_re- lationships/legislation_and_case_law/marriage_and_partnership_rights_for_same_sex_part- ners_country_by_country> . All internet sources were accessed on 4 May 2011 . 3 Mark Bell / Mateo Bonini-Baraldi, Lesbian, Gay, Bisexual and Transgender Families and the Free Movement Directive: Implementation Guidelines . Brussels 2008, available at <http://ilga-europe .org/home/issues/families/ilga_europe_publications> . 4 Charter of Fundamental Rights of the European Union, available at <http://www .europarl . europa .eu/charter/default_en .htm> . Same-sex Partnership Policy Debates in Croatia and Slovenia 27 differentiate between the rights and obligations of heterosexual or homosexual married couples 5. In all other countries, the legislation regulating same-sex part- nerships is still discriminatory, for it puts gay and lesbian couples on an inferior legal footing as compared to heterosexual couples . There can be substantial differences between the legal institutions of a registered same-sex partnership and a marital union, as illustrated by the Croatian Same-sex Partnership Act . In Croatia, same-sex couples are granted only 2 % of the rights ascribed to het- erosexual married couples 6. The majority of the legislation concerning same-sex partnerships in the EU maintains the status of same-sex couples as second-class citizens . Furthermore, it seems that the mainstream gay and lesbian movement, which is engaged in a painful struggle to achieve at least some rights for same-sex partnerships, sometimes ignores (or feels forced to ignore) the discriminatory nature of such legislation .7 In the context of the former Yugoslav republics, Slovenia and Croatia are the only states where policy debates on same-sex partnerships have resulted in the recognition of limited rights for same-sex couples . Together with the Czech Republic and Hungary, Slovenia and Croatia are the only Eastern European countries where such legislation has been adopted . It cannot be denied that the political agenda of the Western European and even the global Lesbian, Gay, Bisexual and Transgender (LGBT) movement, as well as the media coverage of the movement’s legal victories, have influenced the local Croatian and Slove- nian movements, their agendas and, ultimately, their achievements . However, this is not to say that such effects are not visible in other former Yugoslav republics . Policy debates on same-sex partnerships do exist in these countries, especially in Serbia and – to a lesser extent – in Bosnia and Herzegovina . In both countries, the existing gay and lesbian movement is pushing for legisla- tive changes . Although several anti-discrimination clauses were adopted in the Serbian and Bosnian legislatures, there are no prospects as of yet for changes in the definitions of marriage and family . Furthermore, public events organized by non-governmental LGBT organizations, such as the 2001 and 2010 Pride Parades in Belgrade and the 2008 Queer Festival in Sarajevo, have been brutally 5 In Portugal, same-sex couples are not granted adoption rights, but they can get married . Great Britain could be listed among these countries as well, as the rights and obligations of married heterosexual partners are equal to those of registered same-sex unions . However, Great Britain has established a separate legal institution for same-sex couples . Furthermore, in the legislation of the countries listed above, minor differences between homosexual and heterosexual marriages still exist . 6 Sanja Juras / Kristijan Grđan, Croatia, in: Chuck Stewart (ed .), The Greenwood Ency- clopedia of LGBT Issues Worldwide, vol . 2 . Santa Barbara/Ca . et al . 2010, 79-100, 81. 7 Roman Kuhar, Hoč’va ohcet: O nezadostnosti registriranega partnerstva, in: Zdravko Ko- be / Igor Pribac (eds .), Prava poroka? 12 razmišljanj o zakonski zvezi . Ljubljana 2006, 107-134 . 28 Roman Kuhar disrupted by nationalist and religious groups, as well as other extremists .8 In Belgrade, after two unsuccessful attempts in 2001 and 2009, the Pride Parade finally took place in October 2010 . The Parade itself – which aimed at increasing the visibility of LGBT people in Serbia – did not receive much media coverage . Journalists rather focused on the violence taking place during the Parade . An estimated 6,000 protesting hooligans clashed with the 5,600 policemen protect- ing the march and demolished and burned several cars, buses and stores, as well as the headquarters of left-wing political
Recommended publications
  • Sectarian Divide Continues to Hamper Residual Return and Reintegration of the Displaced
    BOSNIA AND HERZEGOVINA: Sectarian divide continues to hamper residual return and reintegration of the displaced A profile of the internal displacement situation 25 October, 2006 This Internal Displacement Profile is automatically generated from the online IDP database of the Internal Displacement Monitoring Centre (IDMC). It includes an overview of the internal displacement situation in the country prepared by the IDMC, followed by a compilation of excerpts from relevant reports by a variety of different sources. All headlines as well as the bullet point summaries at the beginning of each chapter were added by the IDMC to facilitate navigation through the Profile. Where dates in brackets are added to headlines, they indicate the publication date of the most recent source used in the respective chapter. The views expressed in the reports compiled in this Profile are not necessarily shared by the Internal Displacement Monitoring Centre. The Profile is also available online at www.internal-displacement.org. About the Internal Displacement Monitoring Centre The Internal Displacement Monitoring Centre, established in 1998 by the Norwegian Refugee Council, is the leading international body monitoring conflict-induced internal displacement worldwide. Through its work, the Centre contributes to improving national and international capacities to protect and assist the millions of people around the globe who have been displaced within their own country as a result of conflicts or human rights violations. At the request of the United Nations, the Geneva-based Centre runs an online database providing comprehensive information and analysis on internal displacement in some 50 countries. Based on its monitoring and data collection activities, the Centre advocates for durable solutions to the plight of the internally displaced in line with international standards.
    [Show full text]
  • Zakona Planiraju Se I Podmiruju U Okviru Proračunskih Sredstava Na Poziciji Središnjeg Tijela Državne Uprave Nadležnog Za Poslove Regionalnog Razvoja
    PETAK, 27. OŽUJKA 2009. NARODNE NOVINE dodatak MEĐUNARODNI UGOVORI BROJ 3 - STRANICA 191 SLUŽBENI LIST REPUBLIKE HR VA TSKE (2) Irrespective of the national authorizing offi cer’s decision, the (2) Bez obzira na odluku nacionalnog dužnosnika za ovjeravanje, Commission may decide to maintain, suspend or withdraw the Komisija može odlučiti zadržati, obustaviti ili povući prijenos conferral of management powers on any of the bodies concer- ovlasti upravljanja na bilo koje odnosno tijelo u bilo kojem tre- ned at any time. nutku. (3) At all stages, the national authorizing offi cer shall ensure that all the information required by the Commission is provided by (3) U svim fazama, nacionalni dužnosnik za ovjeravanje osigurava the Benefi ciary. da korisnik osigura sve informacije koje zahtijeva Komisija. 20 FUTHER PROVISIONS APPLICABLE TO THE IMPLEMENTA- 20. DODATNE ODREDBE PRIMJENJIVE NA PROVEDBU PREKO- TION OF CROSS-BORDER PROGRAMMES GRANIČNIH PROGRAMA (1) Th e operating structures in each participating benefi ciary co- (1) Operativne strukture u svakoj državi korisniku koja sudjeluje u untry shall include one implementing agency which shall be programu uključuju jednu provedbenu agenciju koja se osniva established within the national administration or under its di- unutar nacionalne uprave ili pod svojom izravnom kontrolom. rect control. (2) Th e national authorising offi cer in each participating benefi - (2) Nacionalni dužnosnik za ovjeravanje u svakoj državi korisniku ciary country shall, aft er consulting the national IPA co-ordi- koja sudjeluje u programu, nakon savjetovanja s nacionalnim nator, designate a programme authorising offi cer to head the koordinatorom za program IPA-u, imenuje dužnosnika za ovje- implementing agency.
    [Show full text]
  • Sveučilište U Zagrebu
    Faculty of Philosophy University of Zagreb Chair of Anthropology DUAL SUBJECT UNDERGRADUATE STUDY IN ANTHROPOLOGY PROGRAM CURRICULUM Zagreb, may 2005. 1. Introduction a) Reasons for the making of the study According to tradition of European universities anthropology belongs to natural and social sciences and humanities alike. Accordingly the study was organized at the Faculty of philosophy in the form of an under graduate study under the wing of humanities while the post graduate study was organized partially on the Natural science faculty at the department of Biology under the branch of biological anthropology, and partially at the Faculty of Philosophy in the field of Cultural Anthropology as a part of the postgraduate study ethnology and cultural anthropology. The nature of anthropology is holistic, as well as the growing complexity in the culture-biology relation (cultural consequences of molecular biology and bio-technology) are the main reasons for making the study of Anthropology as a self sustained holistic discipline. b) Current proposal experiences in making similar or equivalent programs Anthropology as a holistic science which envelops branches and disciplines which share the man as an object of their study, was available for enrollment for the first time as an undergraduate study in the year 2000/2001 in Croatia.To make the study possible a Chair of Anthropology was formed on the 9-th of December year 1998 on the Faculty of Philosophy in Zagreb. By bringing the Science and Higher Education Act (Narodne novine no.123 from 31.07.2003.) together with the urging need for coordination of the curriculum with the Bologna declaration (3+2+3 systems), serious changes in organization of study had to be done.
    [Show full text]
  • Odluku Zakon
    SRIJEDA, 4. STUDENOGA 2009. NARODNE NOVINE dodatak MEĐUNARODNI UGOVORI BROJ 10 - STRANICA 491 SLUŽBENI LIST REPUBLIKE HR VA TSKE [Based on the examination referred to above covering the audit work [Na osnovi prethodno spomenutog ispitivanja koje pokriva reviziju carried out in accordance with Article 29(2)(b) IPA IR [and the ad- obavljenu u skladu s člankom 29. stavkom 2.(b) Provedbene uredbe ditional work I have performed], and in particular in view of the o programu IPA [i dodatnog rada koji sam obavio/la], a posebno u matters referred to at point 3, I am unable to express an opinion. pogledu pitanja iz točke 3, nisam u mogućnosti izraziti mišljenje. (Place and date of issue (Mjesto i datum izdavanja ________________________________________________________ __________________________________________________ Signature Potpis Name and offi cial title or function of the Head of the Audit Authority Ime i službeni naziv ili funkcija čelnika imenovanog Tijela nadležnog za designated)] reviziju)] – [copy to: National Authorising Offi cer (NAO) of the Republic of [primjerak za: Nacionalni dužnosnik za ovjeravanje (NDO) Repu- Croatia]6 blike Hrvatske]6 Članak 3. Sredstva za fi nancijske obveze koje nastaju za Republiku Hrvatsku na temelju Sporazuma iz članka 1. ovoga Zakona planiraju se i podmiruju u okviru proračunskih sredstava na poziciji središnjeg tijela državne uprave nadležnog za poslove regionalnog razvoja. Članak 4. Provedba ovoga Zakona u djelokrugu je središnjeg tijela državne uprave nadležnog za poslove regionalnog razvoja. Članak 5. Sporazum iz članka 1. ovoga Zakona stupio je na snagu datumom potpisivanja. Članak 6. Ovaj Zakon stupa na snagu osmoga dana od dana objave u «Narodnim novinama».
    [Show full text]
  • Croatia: EUR 50 Million Elb Support of Motorway Rehabilitation
    %(, Luxembourg, 18 December 2002 &URDWLD (85 PLOOLRQ (,% VXSSRUW RI PRWRUZD\ UHKDELOLWDWLRQ The European Investment Bank (EIB), the European Union’s financing institution, is providing a loan of EUR 50 million to the to the state-owned Croatian Motorway Company (HAC)for the rehabilitation of the motorway along 3DQ(XURSHDQ&RUULGRUV;DQG;D. The motorway links Croatia to Western Europe and provides a connection from Austria and Slovenia in the north to Greece via Serbia and FYROM in the south. The loan was signed on December 13 by Mr. Stanko Kovac, President of the Executive Board of Croatian Motorways Ltd., and Mr Ewald Nowotny, Vice President of EIB.. In his address on the occasion of the signature, Mr. Nowotny said that the EIB is pleased to support this high-priority project which is needed to provide improved basic infrastructure for the economic development of Croatia, and important links to neighbouring countries”. The project was developed in close cooperation with the EBRD who is providing a loan of EUR 46.5 million for the same project. This is the sixth loan from EIB to the Croatian public sector which include the Rijeka-Zagreb Motorway and Croatia Air Traffic Control signed earlier this year. Underlining its continuing support for the economic development of Croatia;, the Bank, as the financing arm of the European Union, continues to pursue the preparation of financing for a number of projects in a variety of sectors, including Air- and Sea Ports, Water Supply and Wastewater Treatment, and additional loans in the Transport and Finance sectors 1RWHWRWKHHGLWRU The EIB is a lead player in implementing the European Union’s priority objectives.
    [Show full text]
  • Comparative Analysis of the Adult Education Institutional Network in Croatia and Slovenia
    DOCUMENT RESUME ED 471 250 CE 084 237 AUTHOR Lavrnja, Ilija; Klapan, Anita TITLE Comparative Analysis of the Adult Education Institutional Network in Croatia and Slovenia. PUB DATE 2002-11-00 NOTE 15p.; Paper presented at the Conference of the International Society for Comparative Adult Education (3rd, St. Louis, MO, November 18-20, 2002). PUB TYPE Opinion Papers (120) Speeches/Meeting Papers (150) EDRS PRICE EDRS Price MF01/PC01 Plus Postage. DESCRIPTORS Access to Education; *Adult Education; Adult Programs; Colleges; Comparative Analysis; *Comparative Education; Cultural Differences; Delivery Systems; Differences; Educational Environment; Educational Finance; Educational Objectives; Educational Philosophy; Educational Supply; Educational Trends; Elementary Schools; Financial Support; Folk Schools; *Foreign Countries; High Schools; *Institutional Characteristics; Institutional Cooperation; Lifelong Learning; Models; Networks; Open Education; Open Universities; Organizational Development; Organizational Objectives; Postsecondary Education; Private Schools; Program Development; Public Schools; Trend Analysis; Unions; Universities IDENTIFIERS *Croatia; *Slovenia ABSTRACT The Republic of Croatia and Republic of Slovenia both became independent states in 1991 after separating from the former Yugoslavia. Despite their common, origin, Croatia and Slovenia have very different cultures and traditions, different systems of education, and very different systems of adult education. Most of the differences between the two countries' adult education systems lie not in the organizational models of their education networks but rather in their adult education systems' range, programs, material and technical equipment, funding systems, and accessibility to potential users. Both countries' adult education systems share the same goals, including providing adults with employment-related educational services; enhance their leisure time; and gain qualifications relevant to the areas of economic, technological, cultural, social, and individual development.
    [Show full text]
  • Housing in South Eastern Europe – Solving a Puzzle of Challenges
    Council of Europe The World Bank Development Bank Housing in South Eastern Europe solving a puzzle of challenges Council of Europe The World Bank Development Bank Housing in South Eastern Europe solving a puzzle of challenges Sector note following up the Ministerial Housing Conference for South Eastern Europe (Paris, 23-24 April 2003) within the framework of the Stability Pact for South Eastern Europe The findings, interpretations, and conclusions expressed here are those of the authors and do not necessarily reflect those of the organs of the Council of Europe Development Bank, and the World Bank who cannot guarantee the accuracy of the data included in the report. The designations employed and the presentation of the material in this paper do not imply the expression of any opinion whatsoever on the part of the two organizations mentioned above concerning the legal status of any country, territory, city of area, or of its authorities, or concerning the delimitation of its frontiers or boundaries. The report is printed in this form to communicate the result of an analytical work with the objective of generating further discussions of the issue. Printed in Paris March 2004 Cover photos by Iskra Dandolova and CEB archives 2 CONTENTS FOREWORD.............................................................................................................. 5 Acknowledgements ................................................................................................................................. 6 1. Why a high level housing conference
    [Show full text]
  • Welfare State Transformation in the Context of Socio-Economic And
    Welfare State Transformation in the Context of Socio-economic and Political Changes A Comparative Analysis of the post-Yugoslav States: Slovenia, Croatia, Serbia and Macedonia Dissertation zur Erlangung des akademischen Grades Doktor der Wirtschafts- und Sozialwissenschaften (Dr. rer. pol.) von Marija Stambolieva Kassel, Juni 2014 Die vorliegende Arbeit wurde vom Fachbereich Gesellschaftswissenschaften der Universitaet Kassel als Disseration zur Erlangung des akademischen Grades eines Doktors der Wirtschafts-und Sozialwissenschaften (Dr. rer.pol.) angenommen. 1. Gutachter: Prof. Dr. Wolfgang Schroeder, Universität Kassel 2. Gutachter: PD Dr. Rudolf Speth, Universität Kassel Tag der mündlichen Prüfung: 18.07.2014 1 TABLE OF CONTENTS List of Tables .................................................................................................................................. 7 List of Figures ................................................................................................................................. 9 1 Introduction ........................................................................................................................... 10 1.1 Research Goals and Questions ...................................................................................... 11 1.2 The Concept of Welfare State ....................................................................................... 13 1.3 Theoretical Framework ................................................................................................. 16 1.3.1
    [Show full text]
  • Corrigé Corrected
    Corrigé Corrected CR 2014/24 International Court Cour internationale of Justice de Justice THE HAGUE LA HAYE YEAR 2014 Public sitting held on Friday 28 March 2014, at 3 p.m., at the Peace Palace, President Tomka presiding, in the case concerning Application of the Convention on the Prevention and Punishment of the Crime of Genocide (Croatia v. Serbia) ________________ VERBATIM RECORD ________________ ANNÉE 2014 Audience publique tenue le vendredi 28 mars 2014, à 15 heures, au Palais de la Paix, sous la présidence de M. Tomka, président, en l’affaire relative à l’Application de la convention pour la prévention et la répression du crime de génocide (Croatie c. Serbie) ____________________ COMPTE RENDU ____________________ - 2 - Present: President Tomka Vice-President Sepúlveda-Amor Judges Owada Abraham Keith Bennouna Skotnikov Cançado Trindade Yusuf Greenwood Xue Donoghue Sebutinde Bhandari Judges ad hoc Vukas Kreća Registrar Couvreur - 3 - Présents : M. Tomka, président M. Sepúlveda-Amor, vice-président MM. Owada Abraham Keith Bennouna Skotnikov Cançado Trindade Yusuf Greenwood Mmes Xue Donoghue Mme Sebutinde M. Bhandari, juges MM. Vukas Kreća, juges ad hoc M. Couvreur, greffier - 4 - The Government of the Republic of Croatia is represented by: Ms Vesna Crnić-Grotić, Professor of International Law, University of Rijeka, as Agent; H.E. Ms Andreja Metelko-Zgombić, Ambassador, Director General for EU Law, International Law and Consular Affairs, Ministry of Foreign and European Affairs, Zagreb, Ms Jana Špero, Head of Sector, Ministry of Justice, Zagreb, Mr. Davorin Lapaš, Professor of International Law, University of Zagreb, as Co-Agents; Mr. James Crawford, A.C., S.C., F.B.A., Whewell Professor of International Law, University of Cambridge, Member of the Institut de droit international, Barrister, Matrix Chambers, London, Mr.
    [Show full text]
  • Minority Rights Croatia
    JANUARY - JUNE 2003 33 Minority Rights 1n• Croatia Daria Kuntic" Original paper UDC 323.15(497.5) Received in May 2003 The aim of this paper is to present and to explain the level of protection of minority rights in the Republic of Croatia. As Croatia inherited from the former Socialist Federative Republic of Yugoslavia the system of the protection of rights of the minorities immediately after gaining independence, it provided a model of the realisation of minority rights. That model guaranteed minorities the right for education in their own language, the right to the official use of their language and alphabet, the right to publishing in their mother tongue, acess to the media, protection of cultural treasures and their entire cultural heritage, various venues of preservation of ethnic, language and religious identity and the representation of minority interests. Key words: Republic of Croatia, minorities, minority rights, democratic principles 1. Introduction agreements related to the protection of human and minority rights such as the European Convention on By its Constitution, the Republic of Croatia Human Rights, the European Charter of Local Self- bounds itself to protection of the minorities from any government,Charter on Regional and Minority Lan- discrimination. They have the right to identity and guages, the Framework Convention for the Protec- participation in public affairs. Members of ethnic and tion of National Minorities, the Treaty on the Pro- national communities or minorities whose share in tection of the Italian Minority in the Republic of the total population is higher than 8% have the right Croatia and the Croatian Minority in the Republic for participation, proportional with their share in the of Italy, and many others.
    [Show full text]
  • Taxation and Capital Structure
    WPS4753 POLICY RESEA R CH WO R KING PA P E R 4753 Public Disclosure Authorized Taxation and Capital Structure Evidence from a Transition Economy Public Disclosure Authorized Leora Klapper Konstantinos Tzioumis Public Disclosure Authorized The World Bank Public Disclosure Authorized Development Research Group Finance and Private Sector Team October 2008 POLICY RESEA R CH WO R KING PA P E R 4753 Abstract The authors examine the effects of taxation on financing capital structure of Croatian firms, resulting in increased policy using the corporate tax reform in 2001 in Croatia equity levels and decreased long-term debt levels. The as a natural experiment. Since the extant literature on authors also find that smaller and more profitable firms tax effects on capital structure studies listed firms in were more likely to reduce their debt levels. These developed countries, it is worth investigating whether the findings are consistent with the trade-off theory of capital same results apply to privately-held, small and medium structure, which suggests that lower taxes decrease the size firms in transition economies. The findings provide incentive to hold debt due to decreasing interest tax significant evidence that lower taxes have affected the deductibility. This paper—a product of the Finance and Private Sector Team, Development Research Group—is part of a larger effort in the department to study SME finance. Policy Research Working Papers are also posted on the Web at http://econ. worldbank.org. The author may be contacted at [email protected]. The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues.
    [Show full text]
  • Women's Entrepreneurship in Eastern Europe and CIS Countries
    UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE SERIES: ENTREPRENEURSHIP and SMEs Women’s Entrepreneurship in Eastern Europe and CIS Countries UNITED NATIONS The designations employed and the presentation of material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries. ECE/TRADE/310 OPA/AC.29/1 UNITED NATIONS PUBLICATION Sales No. E.03.II.E.3 ISBN 92-1-116815-5 Copyright© United Nations, 2002 All rights reserved Printed at United Nations, Geneva (Switzerland) _________________________________________________________________________ iii CONTENTS page List of abbreviations................................................................................................................. iv Foreword .................................................................................................................................. v PART ONE Regional perspective 1. Women’s entrepreneurship and labour market trends in transition countries (Ewa Ruminska-Zimny) .................................................................................................. 7 2. Women’s entrepreneurship: trends, motivations and barriers (Ewa Lisowska) .............. 23 PART TWO Country perspective 1. Women entrepreneurs in the Russian Federation: key problems and trends (Olga Politova).................................................................................................................
    [Show full text]