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

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

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

Employing Channel Probing to Derive End-of-Life Service Margins for Optical Spectrum Services

Optical Spectrum as a Service (OSaaS) spanning over multiple transparent optical network domains, can significantly reduce the investment and operational costs of the end-to-end service. Based on the black-link approach, these services are empowered by reconfigurable transceivers and the emerging disaggregation trend in optical transport networks. This work investigates the accuracy aspects of the channel probing method used in Generalized Signal to Noise Ratio (GSNR)-based OSaaS characterization in terrestrial brownfield systems. OSaaS service margins to accommodate impacts from enabling neighboring channels and end-of-life channel loads are experimentally derived in a systematic lab study carried out in the Open Ireland testbed. The applicability of the lab-derived margins is then verified in the HEAnet production network using a 400 GHz wide OSaaS. Finally, the probing accuracy is tested by depleting the GSNR margin through power adjustments utilizing the same 400 GHz OSaaS in the HEAnet live network. A minimum of 0.92 dB and 1.46 dB of service margin allocation is recommended to accommodate the impacts of enabling neighboring channels and end-of-life channel loads. Further 0.6 dB of GSNR margin should be allocated to compensate for probing inaccuracies

Optimización de la producción de biotensioactivos por Pseudomonas aeruginosa 44T1

This work describes the experimental results carried out on the optimization of the fermentation media of Pseudomonas aeruginosa 44T1 which produces surface active products when grown on glucose as carbon source. Several parameters of the media have been found to be critical for the production of biosurfactants by this strain. The C/N ratio, the iron concentration and the incubation temperature cause a high increase of the CMC-1 values as a measure of surfactant production.En este trabajo se describen los resultados experimentales destinados a la optimización de la producción de biotensioactivos por Pseudomonas aeruginosa 44T1 en un medio mineral con glucosa como fuente de carbono. Se han ensayado diversos componentes del medio de cultivo y condiciones de incubación, siendo la relación C/N, la concentración de hierro así como la temperatura de incubación, los parámetros fundamentales que han incrementado los valores de CMC-1 como medida de la acumulación de tensioactivos