Who pays the taxes?

The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own revenue source. Therefore, the European Commission (DG XIX) has invited the authors to trace 'who pays the taxes'. As requested, our report gives a general account of methods to investigate impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the European Union. Up till now, such information was not (readily) available.tax incidence in the European Union, prospective new EU tax resources

Who pays the taxes?

The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own revenue source. Therefore, the European Commission (DG XIX) has invited the authors to trace 'who pays the taxes'. As requested, our report gives a general account of methods to investigate impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the European Union. Up till now, such information was not (readily) available.tax incidence in the European Union, prospective new EU tax resources

The distribution of effective tax burdens in four EU countries

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals regarding the location and (re)structuring of economic activities. The aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany, The Netherlands, Spain and United Kingdom). Secondly, the paper aims to trace the distribution of the tax burden over rich and poor households in these four countries. Although tax mix and tax rates differ considerably among the four countries included in the study, the distribution of tax burdens proves to be amazingly similar.Distribution of tax burden, European Union; tax mix of Germany, the Netherlands, Spain and United Kingdom

The distribution of effective tax burdens in four EU countries

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals regarding the location and (re)structuring of economic activities. The aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany, The Netherlands, Spain and United Kingdom). Secondly, the paper aims to trace the distribution of the tax burden over rich and poor households in these four countries. Although tax mix and tax rates differ considerably among the four countries included in the study, the distribution of tax burdens proves to be amazingly similar.Distribution of tax burden, European Union; tax mix of Germany, the Netherlands, Spain and United Kingdom

Exposure to violence and PTSD symptoms among Somali women

Posttraumatic stress disorder (PTSD) symptoms, exposure to traumatic stressors, and health care utilization were examined in 84 women attending a primary health care clinic in Mogadishu, Somalia. The Somalia-Posttraumatic Diagnostic Scale was used in this active warzone to measure symptoms. Nearly all women reported high levels of confrontations with violence; half described being exposed to a potentially traumatizing event. Nearly one third had significant PTSD symptoms. Compared to those who did not, women who reported exposure to a traumatic stressor reported more confrontations with violence (7.1 vs. 3.3; p < . 001), health complaints (3.8 vs. 2.9; p = .03), and nearly 3 times as much (p = .03) health service utilization. A potentially traumatizing event was found to be a simplified proxy for assessing mental health distress in women attending a primary health care facility in highly insecure, unpredictable, resource-limited settings

Good results with cemented total hip arthroplasty in patients between 40 and 50 years of age: 168 hips followed for 2–19 years

Background and purpose Total hip arthroplasties in young patients have lower long-term survival rates than in older patients. We evaluated the use of a unique treatment protocol in patients aged between 40 and 50 years. In all cases we used a cemented THA, and for acetabular deficiencies we also used impacted bone grafts together with a cemented cup

Revisions of Extensive Acetabular Defects with Impaction Grafting and a Cement Cup

Item does not contain fulltextBACKGROUND: Loosening of acetabular components often leads to bony defects. Management of extensive acetabular bone loss in hip revision arthroplasty can be a tremendous challenge. QUESTIONS/PURPOSES: We asked whether a reconstruction with impacted bone grafts will provide a durable and pain-free function in extensive acetabular defects. We specifically determined the (1) survival rates with the end point of revision for any reason, aseptic revision, and radiographic loosening; (2) visual analog scale (VAS) pain score, Harris hip score (HHS), and the Oxford Hip Questionnaire score (OHQS); (3) number of repeat revisions; (4) complications; and (5) radiographic loosening, wear, and radiolucencies. PATIENTS AND METHODS: We retrospectively followed 25 patients (27 hips) with extensive acetabular defects. No patient was lost to followup. Two patients died during followup. Minimum followup was 3 years (mean, 8.8 years; range, 3-14.1 years). RESULTS: Three patients (three hips) underwent repeat revision surgery and another two patients (two hips) had radiographically loose hips. The 10-year survival rate was 88% (95% confidence interval, 74.2%-100%) with the end point acetabular revision for any reason and 95% (95% confidence interval, 86.0%-100%) with the end point acetabular revision for aseptic loosening. The mean HHSs were 55 points before surgery and 72 points postoperatively. CONCLUSIONS: Acetabular reconstruction with impaction bone grafting and a cemented cup is a reliable technique with a 10-year survival rate of 88% in patients with extensive acetabular deficiencies. LEVEL OF EVIDENCE: Level IV, case series. See the Guidelines for Authors for a complete description of levels of evidence

Development and Process Evaluation of a 5-Week Exercise Program to Prevent Falls in People after Stroke: The FALLS Program

Falls are a common complication after stroke, with balance and gait deficits being the most important risk factors. Taking into account the specific needs and capacities of people with stroke, we developed the FALLS program (FALL prevention after Stroke), based on the “Nijmegen falls prevention program” (a proven-effective 5-week exercise program designed for community-dwelling elderly people). The program was tested in twelve community-dwelling persons with stroke, and a process evaluation was conducted with patients, trainers, health care professionals, and managers. The FALLS program was considered suitable and feasible by people with stroke in the study and relevant health care professionals, and recommendations for implementation in clinical practice have been suggested

Feminist Experiences of ‘Studying up’: Encounters with International Institutions

Feminist Experiences of \u27Studying up\u27: Encounters with International Institutions This article makes the case for feminist IR to build knowledge of international institutions. It emerges from a roundtable titled ‘Challenges and Opportunities for Feminist IR: Researching Gendered Institutions’ which took place at the International Studies Association Annual Convention in Baltimore in 2017. Here, we engage in self-reflexivity, drawing upon our conversation to consider what it means for feminist scholars to ‘study up’. We argue that feminist IR conceptions of narratives and the everyday make a valuable contribution to feminist institutionalist understandings of the formal and informal. We also draw attention to the value of postcolonial approaches, and multi-site analysis of international institutions for creating a counter-narrative to hegemonic accounts emerging from both the institutions themselves, and scholars studying them without a critical feminist perspective. In so doing, we draw attention to the salience of considering not just what we study as feminist International Relations scholars but how we study it. Spanish Experiencias feministas de \uabEstudiar a los de arriba\ubb: encuentros con instituciones internacionales Este art\uedculo plantea el argumento de que las relaciones internacionales (RR. II.) feministas pueden fomentar el conocimiento de las instituciones internacionales. Se destila de una mesa redonda denominada Challenges and Opportunities for Feminist IR: Researching Gendered Institutions(Retos y oportunidades para las RR. II. feministas: el estudio de las instituciones marcadas por el g\ue9nero) que tuvo lugar en la convenci\uf3n anual de la Asociaci\uf3n de Estudios Internacionales celebrada en Baltimore en 2017. Aqu\ued, nos sumergimos en la autorreflexi\uf3n, recurriendo a nuestra conversaci\uf3n para dilucidar qu\ue9 significa para los acad\ue9micos feministas \uabestudiar a los de arriba\ubb. Argumentamos que las concepciones feministas de las RR. II. sobre los relatos y lo cotidiano realizan una valiosa contribuci\uf3n a las interpretaciones institucionalistas feministas de lo formal y lo informal. Tambi\ue9n queremos destacar el valor de los enfoques poscoloniales y el an\ue1lisis de m\ufaltiples ubicaciones de las instituciones internacionales para crear un contrarrelato frente a los discursos hegem\uf3nicos que se derivan tanto de las propias instituciones como de los acad\ue9micos que las estudian sin una perspectiva feminista cr\uedtica. Al hacerlo, pretendemos destacar la trascendencia de tener en cuenta no solo lo que estudiamos como acad\ue9micos feministas de Relaciones Internacionales, sino tambi\ue9n c\uf3mo lo estudiamos.Palabras clave: g\ue9nero, instituciones internacionales, relaciones internacionales feministas French Exp\ue9riences f\ue9ministes de \uab studying up \ubb : \uc0 la rencontre des institutions internationalesCet article affirme la n\ue9cessit\ue9 pour l’approche f\ue9ministe des RI de renforcer le savoir en mati\ue8re d’institutions internationales. Il est issu d’une table ronde intitul\ue9e \uab D\ue9fis et opportunit\ue9s pour l’approche f\ue9ministes des RI : Recherche sur les institutions genr\ue9es \ubb ayant eu lieu \ue0 Baltimore en 2017 lors de la convention annuelle de l’International Studies Association. Nous entreprenons ici un travail de r\ue9flexion sur nous-m\ueames \ue0 partir de notre discussion sur la question de savoir ce que \uab study up \ubb signifie pour les chercheurs f\ue9ministes. Nous soutenons que les conceptions f\ue9ministes des r\ue9cits et du quotidien dans les RI contribuent positivement \ue0 une compr\ue9hension f\ue9ministe institutionnaliste du formel et de l’informel. Nous mettons \ue9galement en exergue la valeur des approches postcoloniales et de l’analyse sur plusieurs sites des institutions internationales dans la cr\ue9ation d’un r\ue9cit alternatif aux r\ue9cits h\ue9g\ue9moniques provenant \ue0 la fois des institutions elles-m\ueames et des chercheurs qui les \ue9tudient sans cadre d’analyse critique f\ue9ministe. Nous attirons ainsi l’attention sur l’importance pour nous, en tant que sp\ue9cialistes des relations internationales sous un angle f\ue9ministe, de bien r\ue9fl\ue9chir non seulement \ue0 l’objet de nos recherches, mais \ue9galement \ue0 la mani\ue8re dont nous effectuons ces recherches.Mots-cl\ue9s : genre, institutions internationales, relations internationales f\ue9ministes