Corporate Tax Policy, Entrepreneurship and Incorporation in the EU

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of business to analyze income shifting via increased entrepreneurship and incorporation. The results suggest that lower corporate taxes exert an ambiguous effect on entrepreneurship. The effect on incorporation is significant and large. It implies that the revenue effects of lower corporate tax rates – possibly induced by tax competition -- partly show up in lower personal tax revenues rather than lower corporate tax revenues. Simulations suggest that between 10% and 17% of corporate tax revenue can be attributed to income shifting. Income shifting is found to have raised the corporate tax-to-GDP ratio by some 0.2%-points since the early 1990s.corporate tax, personal tax, entrepreneurship, incorporation, income shifting

How Corporate Tax Competition Reduces Personal Tax Revenue

Steuerwettbewerb, Steueraufkommen, Tax competition, Tax revenues

Analysis of the entanglement between two individual atoms using global Raman rotations

Making use of the Rydberg blockade, we generate entanglement between two atoms individually trapped in two optical tweezers. In this paper we detail the analysis of the data and show that we can determine the amount of entanglement between the atoms in the presence of atom losses during the entangling sequence. Our model takes into account states outside the qubit basis and allows us to perform a partial reconstruction of the density matrix describing the two atom state. With this method we extract the amount of entanglement between pairs of atoms still trapped after the entangling sequence and measure the fidelity with respect to the expected Bell state. We find a fidelity $F_{\rm pairs} =0.74(7)$ for the 62% of atom pairs remaining in the traps at the end of the entangling sequence

Entanglement of two individual neutral atoms using Rydberg blockade

We report the generation of entanglement between two individual $^{87}$Rb atoms in hyperfine ground states $|F=1,M=1>$ and $|F=2,M=2>$ which are held in two optical tweezers separated by 4 $\mu$m. Our scheme relies on the Rydberg blockade effect which prevents the simultaneous excitation of the two atoms to a Rydberg state. The entangled state is generated in about 200 ns using pulsed two-photon excitation. We quantify the entanglement by applying global Raman rotations on both atoms. We measure that 61% of the initial pairs of atoms are still present at the end of the entangling sequence. These pairs are in the target entangled state with a fidelity of 0.75.Comment: text revised, with additional reference

Coherent excitation of a single atom to a Rydberg state

We present the coherent excitation of a single Rubidium atom to the Rydberg state (58d3/2) using a two-photon transition. The experimental setup is described in detail, as well as experimental techniques and procedures. The coherence of the excitation is revealed by observing Rabi oscillations between ground and Rydberg states of the atom. We analyze the observed oscillations in detail and compare them to numerical simulations which include imperfections of our experimental system. Strategies for future improvements on the coherent manipulation of a single atom in our settings are given

Entanglement of two individual atoms using the Rydberg blockade

We report on our recent progress on the manipulation of single rubidium atoms trapped in optical tweezers and the generation of entanglement between two atoms, each individually trapped in neighboring tweezers. To create an entangled state of two atoms in their ground states, we make use of the Rydberg blockade mechanism. The degree of entanglement is measured using global rotations of the internal states of both atoms. Such internal state rotations on a single atom are demonstrated with a high fidelity.Comment: Proceeding of the 19th International Conference on Laser Spectroscopy ICOLS 2009, 7-13 June 2009, Hokkaido, Japa

Rydberg state mediated quantum gates and entanglement of pairs of neutral atoms

Experiments performed within the last year have demonstrated Rydberg state mediated quantum gates and deterministic entanglement between pairs of trapped neutral atoms. These experiments validate ten year old proposals for Rydberg mediated quantum logic, but are only the beginning of ongoing efforts to improve the fidelity of the results obtained and scale the experiments to larger numbers of qubits. We present here a summary of the results to date, along with a critical evaluation of the prospects for higher fidelity Rydberg gates.Comment: submitted to ICAP 2010 proceeding

Recent progress on the manipulation of single atoms in optical tweezers for quantum computing

This paper summarizes our recent progress towards using single rubidium atoms trapped in an optical tweezer to encode quantum information. We demonstrate single qubit rotations on this system and measure the coherence of the qubit. We move the quantum bit over distances of tens of microns and show that the coherence is reserved. We also transfer a qubit atom between two tweezers and show no loss of coherence. Finally, we describe our progress towards conditional entanglement of two atoms by photon emission and two-photon interferences.Comment: Proceedings of the ICOLS07 conferenc

Automata with Timers

In this work, we study properties of deterministic finite-state automata with timers, a subclass of timed automata proposed by Vaandrager et al. as a candidate for an efficiently learnable timed model. We first study the complexity of the configuration reachability problem for such automata and establish that it is PSPACE-complete. Then, as simultaneous timeouts (we call these, races) can occur in timed runs of such automata, we study the problem of determining whether it is possible to modify the delays between the actions in a run, in a way to avoid such races. The absence of races is important for modelling purposes and to streamline learning of automata with timers. We provide an effective characterization of when an automaton is race-avoiding and establish that the related decision problem is in 3EXP and PSPACE-hard.Comment: 35 pages, 9 figure