(1) Concerning employment incentives (labour supply channel), measures implemented by Member States have focussed on: (i) limiting the amount (Spain) or the length (Germany) of the unemployment benefit that can be perceived; (ii) unifying the unemployment insurance with the social assistance benefits; (iii) giving incentives for young people (Finland) or for new hires covering youths and adults over 25 who had not been employed on a permanent basis (Italy); (iv) making conditional activation complements (subsistence allowance) to job search and participation in active measures after a certain period of unemployment (Finland); and (v) using in-work benefits, i.e., employment cond ...[+++]itional tax-credits and benefits and other provisions of similar purpose.

However, the self-employed, like employees, receive a federal and provincial tax credit for their CPP contributions, so that the impact on a self-employed person's take home pay will be only about $660 in 2003.

Since the start of the new Structural Funds programmes in 2000, ESF - including EQUAL -payments to Germany (Bund and Länder) to fight social exclusion have already amounted to more than EUR 650 million.

(6) By letter from the Permanent Representation dated 22 June 2000, the Spanish authorities informed the Commission that, since the seventh additional provision of Provincial Law No 36/1998 of 17 December 1998, which formed the legal basis for the 45 % tax credit in 1999, had not been extended, the new tax credits had ceased to be applicable as from 1 January 2000.

We are on the way from a confederation to a federal State, but this is still only the last but one treaty before the drafting of a constitution for just such a federal State, for no-one is going to give up the right of veto in regard to the amendment of the Treaties, the levying of new taxes and the sending of soldiers off to war.

A $1,000,000 donation of land by a taxpayer gives rise to a donation tax credit of $500,000 (This assumes that the donor has already given $200 to a charity during the year and that the 29% federal credit translates into a total federal-provincial credit of 50%. Also, the effect of the 20%-of-income limit is ignored here but considered later.)