Von der Gewerbesteuer zur kommunalen Betriebssteuer

Durch den nachhaltigen Rückgang der Gewerbesteuereinnahmen sind Ausbau und Unterhalt der kommunalen Infrastruktur und damit die Qualität des Standorts Deutschland ernsthaft gefährdet. Der Bayerische Städtetag hat deshalb im Jahr 2002 ein Modell zur Reform der Gewerbesteuer erarbeitet und durchgerechnet1. Der für diesen Monat erwartete gemeinsame Vorschlag der Kommunalen Spitzenverbände zur Reform der Gewerbesteuer ist mit dem Modell des Bayerischen Städtetags (fast) identisch. Welche Änderungen bei der Gewerbebesteuerung sind vorgesehen? --

Sinkende Steuerbelastung von Unternehmens- und Vermögenseinkommen

Die Steuerbelastung von Unternehmens- und Vermögenseinkommen hat sich im Vergleich zur Belastung der Arbeitnehmerentgelte seit 1980 mehr als halbiert. Worauf ist die sinkende Steuerbelastung von Unternehmens- und Vermögenseinkommen zurückzuführen? Wie sollten die Unternehmen angesichts der globalen Finanzmärkte besteuert werden? --

Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia

The aim of this study is to investigate the structure of the tax system for the accession states Estonia, Poland, Hungary, the Czech Republic and Slovenia in this same format. This involves: Identification of appropriate data sources and description of the available data, Drawing up an inventory of all taxes for each country, Construction of a tax revenue database, Classification of tax revenues according to different types of categorizations, Analysis of the tax structure and comparison with that of present Member States, Documentation of the database and of the calculations.European Union, taxation

On the Green's Function of the almost-Mathieu Operator

The square tight-binding model in a magnetic field leads to the almost-Mathieu operator which, for rational fields, reduces to a $q\times q$ matrix depending on the components $\mu$, $\nu$ of the wave vector in the magnetic Brillouinzone. We calculate the corresponding Green's function without explicit knowledge of eigenvalues and eigenfunctions and obtain analytical expressions for the diagonal and the first off-diagonal elements; the results which are consistent with the zero magnetic field case can be used to calculate several quantities of physical interest (e. g. the density of states over the entire spectrum, impurity levels in a magnetic field).Comment: 9 pages, 3 figures corrected some minor errors and typo

Hall voltage collapse at filamentary current flow causing chaotic fluctuations in n-GaAs

Experimental investigations of the Hall effect at the occurrence of autonomous current fluctuations in high-purity n-GaAs epitaxial layers at low temperatures show that the transition to chaos is accompanied by intermittent collapses in the Hall voltage. This may represent the significant third mechanism for a transition into chaos according to the Ruelle-Takens-Newhouse scenario. Basically, space charges accumulated in the filament boundaries yield different impact ionization probabilities at opposite sides of the filament destabilizing the current flow and causing multimodal oscillation phenomena originating at the filament borders

Optimization of the time-dependent traveling salesman problem with Monte Carlo methods

A problem often considered in operations research and computational physics is the traveling salesman problem, in which a traveling salesperson has to find the shortest closed tour between a certain set of cities. This problem has been extended to more realistic scenarios, e.g., the “real” traveling salesperson has to take rush hours into consideration. We will show how this extended problem is treated with physical optimization algorithms. We will present results for a specific instance of Reinelt’s library TSPLIB95, in which we define a zone with traffic jams in the afternoon