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Intro
Organizers
Foreword
Acknowledgements
Contents
Introduction
References
Regional Heterogeneity and Individual Characteristics in the Development of a European Tax Policy: Historical Insights from Luxembourg
1 Introduction
1.1 Terminology
2 Luxembourg, Belgium, and the Netherlands-A Shared History
3 Regional Economic Integration, Regulatory Convergence, and Common Roots of Taxation
3.1 Indirect Taxation
3.2 Direct Taxation
4 The Early Origins of European Tax Policy (1951-1970)-Overview and Criticism

5 Taxation, Social Protection, and Consultation as Cornerstones of the Luxembourg Model
6 Asymmetric Competition Versus Fiscal Harmonisation in Completing EMU
7 Conclusion
References
The EIB: Fostering Recovery in an Uncertain World
1 Introduction
2 The EIB-A Brief History
3 A Bank for all Crises
3.1 The Migrant Crisis
3.2 The Migrant Crisis
3.3 COVID-19
3.4 Support for Ukraine
3.5 The EU's Climate Bank
4 Conclusions
References
Applying Benford's Law to Detect Fraud in the Insurance Industry-A Case Study from the Romanian Market
1 Introduction

2 Problem Statement
2.1 Defining the Problem
2.2 Theoretical Background
3 Research Question
4 Methodology
5 Results
6 Conclusions
References
Individual Attitudes and Social Norms as Determinants of the Electric Vehicle Purchase
1 Introduction
2 Individual Behaviour, Commitment to the Environment, and the Purchase of Electric Vehicles
3 Research Questions and Aims of the Research
4 Research Methods
5 Findings
6 Discussion
7 Conclusions
Annex
References

4 Analysis and Interpretation of the Results
5 Conclusions
References
Open Lab-An Innovative Model to Increase Students' Civic Engagement
1 Introduction: Open Labs in Higher Education
2 Literature Review on Open Labs and Related Concepts
3 Methodology
3.1 Research Questions and Hypotheses
3.2 Research Methods
4 Analysis/Results Interpretation
5 Conclusions
References
A Dynamic Heterogeneous Panel Model for Predicting Healthcare Expenditure in the Middle East Countries
1 Introduction
2 Problem Statement
3 Methodology
4 Findings
5 Discussion

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