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

The Discovery of a Giant H-alpha Filament in NGC 7213

The nearby Seyfert galaxy NGC 7213 has been imaged in H-alpha and HI with the CTIO 1.5 m telescope and with the Australia Telescope Compact Array (ATCA), respectively. Optically NGC 7213 looks undisturbed and relatively featureless but the continuum-subtracted H-alpha image shows a 19 kpc long filament located approximately 18.6 kpc from the nucleus. The H-alpha filament could be neutral gas photo-ionized by the active nucleus, as has been suggested for the Seyfert galaxy NGC 5252, or shock-ionized by a jet interacting with the surrounding HI, as has been suggested for the radio galaxy PKS 2240-41. The HI map reveals NGC 7213 to be a highly disturbed system suggesting a past merging event.Comment: 14 pages including 4 figures and 1 table. Figures 1-4 are in jpeg format; Better quality images can be retrieved in postscript format at ftp://charon.nmsu.edu/pub/shameed/ ; Accepted for publication in ApJ Letter

Culture of airway epithelial cells from neonates sampled within 48-hours of birth

Peer reviewedPublisher PD

Does the group leader matter? The impact of monitoring activities and social ties of group leaders on the repayment performance of groupbased lending Eritrea

This paper analyzes whether the effects of monitoring and social ties of the group leader and other group members on repayment performance of groups differ, using data from an extensive questionnaire held in Eritrea among participants of 102 groups. We hypothesize that the monitoring activities and social ties of the group leader have a stronger positive impact on the repayment performance of groups. The results show that social ties of the group leader do have a positive effect on repayment performance of groups, whereas this is not true for social ties of other group members. We do not find evidence for the hypothesis that monitoring activities of the group leader have a stronger positive impact on group repayment performance. All variables measuring monitoring activities, either of the group leader or the other group members, are found to be statistically insignificant.

Country characteristics and the incidence of capital income taxation on wages: an empirical assessment

This paper examines the incidence of corporate income taxes on wages using data from the US Bureau of Labor Statistics for 13 OECD countries. Within a wage-bargaining framework, our econometric analysis shows that a substantial share of the corporate tax burden is shifted from capital to labour. However, the magnitude of this shift is influenced importantly by country characteristics affecting the process of wage determination, such as the degree of capital mobility, a country's relative influence over the world price of output and trade unions’ strength