Company Taxation in the European Union

This paper investigates different measures of corporate tax burden ranging from the most basic ones such as the statutory tax rate to the effective tax rates. Each of these measures has advantages and disadvantages and they may lead to different rankings of countries. One of the reasons lies the fact that they measure different things. The comparison of the statutory tax rates to the effective ones for the EU-27 during the period of 1998-2009 sometimes reveals very significant differences between these indicators. Taking this into consideration, the paper suggests that corporate tax burden analysis should not be limited to the most basic and readily available measure in the form of the statutory tax rate. Different measures are tailored to answer different research questions. Moreover, the article presents changes of company taxation for the EU-27 within 1998-2009.W artykule dokonano przeglądu miar obciążenia podatkowego przedsiębiorstw. Rozpoczynając od wielkości najprostszych, jak stopa nominalna, a kończąc na miarach efektywnych. Każdy ze wskaźników ma wady i zalety, a jego wykorzystanie może prowadzić do różnego uszeregowania państw ze względu na poziom opodatkowania. Jedną z przyczyn jest fakt, iż wielkości te mierzą inne rzeczy. Porównanie stóp nominalnych i efektywnych w krajach UE-27, w latach 1998-2009, wskazuje na istnienie niekiedy bardzo istotnych różnic pomiędzy analizowanymi wskaźnikami. W związku z tym artykuł sugeruje, iż nie należy ograniczać analiz opodatkowania przedsiębiorstw, do najprostszego i najłatwiej dostępnego wskaźnika w postaci ustawowej stopy podatkowej a rozszerzyć je o miary efektywne. Wielkości te, stanowiące lepszy instrument do porównań międzynarodowych, umożliwiają przeprowadzenie wszechstronnych badań

The linear bias of radio galaxies at z~0.3 via cosmic microwave background lensing

© 2019 The Author(s) Published by Oxford University Press on behalf of the Royal Astronomical SocietyWe present a new measurement of the linear bias of radio loud active galactic nuclei (RLAGN) at $z\approx0.3$ and $L_{\rm 1.4GHz}>10^{23}\,{\rm W\,Hz^{-1}}$ selected from the Best & Heckman (2012) sample, made by cross-correlating the RLAGN surface density with a map of the convergence of the weak lensing field of the cosmic microwave background from Planck. We detect the cross-power signal at a significance of $3\sigma$ and use the amplitude of the cross-power spectrum to estimate the linear bias of RLAGN, $b=2.5 \pm 0.8$, corresponding to a typical dark matter halo mass of $\log_{10}(M_{\rm h} /h^{-1} M_\odot)=14.0^{+0.3}_{-0.5}$. When RLAGN associated with optically-selected clusters are removed we measure a lower bias corresponding to $\log_{10}(M_{\rm h} /h^{-1} M_\odot)=13.7^{+0.4}_{-1.0}$. These observations support the view that powerful RLAGN typically inhabit rich group and cluster environments.Peer reviewe

Kinematics of the Broad Line Region in M81

A new model is presented which explains the origin of the broad emission lines observed in the LINER/Seyfert nucleus of M81 in terms of a steady state spherically symmetric inflow, amounting to 1 x 10^-5 Msun/yr, which is sufficient to explain the luminosity of the AGN. The emitting volume has an outer radius of ~1 pc, making it the largest broad line region yet to be measured, and it contains a total mass of ~ 5 x 10^-2 Msun of dense, ~ 10^8 cm^-3, ionized gas, leading to a very low filling factor of ~ 5 x 10^-9. The fact that the BLR in M81 is so large may explain why the AGN is unable to sustain the ionization seen there. Thus, the AGN in M81 is not simply a scaled down quasar.Comment: Accepted for Publication in ApJ 7/21/0

Exploring Accretion and Disk-Jet Connections in the LLAGN M81*

We report on a year-long effort to monitor the central supermassive black hole in M81 in the X-ray and radio bands. Using Chandra and the VLA, we obtained quasi-simultaneous observations of M81* on seven occasions during 2006. The X-ray and radio luminosity of M81* are not strongly correlated on the approximately 20-day sampling timescale of our observations, which is commensurate with viscous timescales in the inner flow and orbital timecales in a radially-truncated disk. This suggests that short-term variations in black hole activity may not be rigidly governed by the "fundamental plane", but rather adhere to the plane in a time-averaged sense. Fits to the X-ray spectra of M81* with bremsstrahlung models give temperatures that are inconsistent with the outer regions of very simple advection-dominated inflows. However, our results are consistent with the X-ray emission originating in a transition region where a truncated disk and advective flow may overlap. We discuss our results in the context of models for black holes accreting at small fractions of their Eddington limit, and the fundamental plane of black hole accretion.Comment: Accepted for publication in Ap