Do higher corporate taxes reduce wages? : Micro evidence from Germany

Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched employer-employee data. Consistent with our theoretical model, we find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in the wage bill. The direct wage effect, arising in a collective bargaining context, dominates, while the conventional indirect wage effect through reduced investment is empirically small due to regional labor mobility. High and medium-skilled workers, who arguably extract higher rents in collective agreements, bear a larger share of the corporate tax burden

Dünnschichtchromatographische Untersuchungen über die Ausscheidung einiger Phenol- und Indolsäuren im Harn

Peer Reviewe

Trust as a service: A framework for trust management in cloud environments

Trust is one of the most concerned obstacles for the adoption and growth of cloud computing. Although several solutions have been proposed recently in managing trust feedbacks in cloud environments, how to determine the credibility of trust feedbacks is mostly neglected. In addition, managing trust feedbacks in cloud environments is a difficult problem due to unpredictable number of cloud service consumers and highly dynamic nature of cloud environments. In this paper, we propose the "Trust as a Service" (TaaS) framework to improve ways on trust management in cloud environments. In particular, we introduce an adaptive credibility model that distinguishes between credible trust feedbacks and malicious feedbacks by considering cloud service consumers' capability and majority consensus of their feedbacks. The approaches have been validated by the prototype system and experimental results.Talal H. Noor and Quan Z. Shenghttp://dl.acm.org/citation.cfm?id=205099