How I Learned to Stop Worrying and Love Double Taxation

This Article is divided into three Parts. The first Part is devotedto an example demonstrating that, while double taxation may be gratuitous in a purely domestic context, it invariably becomes necessary in a multinational context. The second Part formalizes and generalizes the example, and concludes that double taxation is not only necessary in a multinational context, but also in any multi-period domestic context. The third Part contains a few policy prescriptions that, I fervently hope, will guide future administrations

Report from GI-Dagstuhl Seminar 16394: Software Performance Engineering in the DevOps World

This report documents the program and the outcomes of GI-Dagstuhl Seminar 16394 "Software Performance Engineering in the DevOps World". The seminar addressed the problem of performance-aware DevOps. Both, DevOps and performance engineering have been growing trends over the past one to two years, in no small part due to the rise in importance of identifying performance anomalies in the operations (Ops) of cloud and big data systems and feeding these back to the development (Dev). However, so far, the research community has treated software engineering, performance engineering, and cloud computing mostly as individual research areas. We aimed to identify cross-community collaboration, and to set the path for long-lasting collaborations towards performance-aware DevOps. The main goal of the seminar was to bring together young researchers (PhD students in a later stage of their PhD, as well as PostDocs or Junior Professors) in the areas of (i) software engineering, (ii) performance engineering, and (iii) cloud computing and big data to present their current research projects, to exchange experience and expertise, to discuss research challenges, and to develop ideas for future collaborations

Optimization of the CMS software build and distribution system

CMS software consists of over two million lines of code actively developed by hundreds of developers from all around the world. Optimal build, release and distribution of such a large-scale system for production and analysis activities for hundreds of sites and multiple platforms are quite a challenge. Its dependency on more than one hundred external tools makes its build and distribution more complex. We describe how parallel building of the software and minimalizing the size of the distribution dramatically reduced the time gap between software build and installation on remote sites, and how producing few big binary products, instead of thousands small ones, helped finding out some integration and runtime issues of the software