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

Beneficios relacionales, satisfacción y lealtad en el comercio minorista: Una comparativa intersectorial

In Relational marketing it is highly important for retailers to identify the type of benefits from the relationship with major influence in customer satisfaction and loyalty towards the retailer, in order to guarantee a continuous and satisfactory relationship. The above mentioned benefits can have different importance according to the type of activity carried out by the retailer. The present paper aims at analyzing empirically a model that reflects the different types of relational benefits perceived by customers, as well as the benefits obtained by the organization in terms of customer loyalty for four types of retailing activities. As result, we observe the role of confidence benefits as an antecedent of customer satisfaction, and the effect of the latter on customer loyalty

First adequately-known quadrupedal sirenian from Eurasia (Eocene, Bay of Biscay, Huesca, northeastern Spain)

Sirenians are the only extant herbivorous mammals fully adapted to an aquatic lifestyle. They originated in Africa during the Paleocene from an undetermined clade of afrotherian mammals, and by the end of the Eocene they were widely distributed across the tropical latitudes. Here we introduce Sobrarbesiren cardieli gen. et sp. nov. It is the first adequately-known quadrupedal sirenian from Eurasia and the oldest record of this clade from western Europe. Fossils have been recovered from the middle Lutetian (SBZ15) site of Castejón de Sobrarbe-41 (Huesca, Spain), and comprise many cranial and postcranial remains, including pelvic girdle and hind limb bones, from at least six sirenian individuals of different ontogenetic stages. Sobrarbesiren shows a suite of characters previously considered synapomorphies of different clades of derived sirenians, such as the presence of the processus retroversus of the squamosal and the pterygoid fossa, combined with ancestral characters such as the presence of an alisphenoid canal, a permanent P5, at least two sacral vertebrae, a primitive pelvis and functional femora and fibulae. Sobrarbesiren is recovered as the sister taxon of Dugongidae and represents a transitional stage of adaptation to aquatic life between the amphibious quadrupedal prorastomids and the aquatic quadrupedal protosirenids

Electrocatalytic Oxidation of Cyanide on Copper-doped Cobalt Oxide Electrodes

[EN] Copper and copper oxides are well-known excellent catalysts in several chemical processes, but their low mechanical and electrochemical stability restrict their direct utilization as electrodes in electrolytic processes. In this work, the incorporation of copper into cobalt oxide (CuxCo3-xO4) is presented as an excellent approach to obtain highly active and robust copper-based electrocatalysts. Particularly, the electrocatalytic performance of Ti-supported CuxCo3-xO4 electrodes (with 0 <= x <= 1.5) has been studied for the oxidation' of cyanide in alkaline media. Cyclic voltammetry and electrolysis runs show an outstanding effect of Cu on the activity, efficiency and kinetics of spinel CuxCo3-xO4 electrodes for CN(-)electro-oxidation. Despite being active oxides with high activity towards water oxidation, copper saturated (x=1.0) and oversaturated (x=1.5) spinels exhibit unprecedented 100% current efficiencies for the electro-oxidation of CN- in aqueous electrolyte. In situ surface enhanced Raman spectroscopy (SERS) reveals the specific adsorption of CN- ions on surface Cu species to be involved in the electrocatalytic oxidation mechanism. This electrocatalytic activity has been attributed to surface Cu(II) in the spinel lattice. Furthermore, the CuxCo3-xO4 electrodes also display high electrochemical stability. Therefore, they are considered excellent candidates for the sustainable electrochemical elimination of highly toxic cyanides.Financial support from the Spanish Ministerio de Economia y Competitividad and FEDER funds (MAT2016-76595-R, IJCI-2014-20012) and from the Generalitat Valenciana (PROMETEO2013/038) is gratefully acknowledged.Berenguer, R.; La Rosa-Toro, A.; Quijada, C.; Morallon, E. (2017). Electrocatalytic Oxidation of Cyanide on Copper-doped Cobalt Oxide Electrodes. Applied Catalysis B Environmental. 207:286-296. https://doi.org/10.1016/j.apcatb.2017.01.078S28629620