Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes

An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries. Moreover, the gross profitability of firms seems to be lower in high-tax countries, even though standard models of international investment would yield the opposite conclusion. We offer an explanation for these stylized facts by setting up a simple two-country model of tax competition with heterogenous firms. In this model a unique, asymmetric Nash equilibrium can be shown to exist, provided that countries are sufficiently different with respect to their exogenous market conditions. In equilibrium the larger country levies the higher tax rate and attracts the high-cost firms. A simultaneous expansion of both markets intensifies tax competition and causes both countries to reduce their tax rates, despite higher corporate tax bases.tax competition; heterogeneous firms; imperfect competition

Modelling Socio-Technical Transition Patterns and Pathways

We report on research that is developing a simulation model for assessing systemic innovations, or 'transitions', of societal systems towards a more sustainable development. Our overall aim is to outline design principles for models that can offer new insights into tackling persistent problems in large-scale systems, such as the European road transport system or the regional management of water resources. The systemic nature of these problems is associated with them being complex, uncertain and cutting across a number of sectors, and indicates a need for radical technological and behavioural solutions that address changes at the systems level rather than offering incremental changes within sub-systems. Model design is inspired by recent research into transitions, an emerging paradigm which provides a framework for tackling persistent problems. We use concepts from the literature on transitions to develop a prototype of a generic 'transition model'. Our prototype aims to capture different types of transition pathways, using historical examples such as the transition from horse-drawn carriages to cars or that from sailing ships to steam ships. The model combines agent-based modelling techniques and system dynamics, and includes interactions of individual agents and sub-systems, as well as cumulative effects on system structures. We show success in simulating different historical transition pathways by adapting the model's parameters and rules for each example. Finally, we discuss the improvements necessary for systematically exploring and detailing transition pathways in empirical case-study applications to current and future transitions such as the transition to a sustainable transport system in Europe.Complex Systems, Agent-Based Modelling, Social Simulation, Transitions, Transition Theory

Socionic Multi-Agent Systems Based on Reflexive Petri Nets and Theories of Social Self-Organisation

This contribution summarises the core results of the transdisciplinary ASKO project, part of the German DFG's programme Sozionik, which combines sociologists' and computer scientists' skills in order to create improved theories and models of artificial societies. Our research group has (a) formulated a social theory, which is able to explain fundamental mechanisms of self-organisation in both natural and artificial societies, (b) modelled this in a mathematical way using a visual formalism, and (c) developed a novel multi-agent system architecture which is conceptually coherent, recursively structured (hence non-eclectic) and based on our social theory. The article presents an outline of both a sociological middle-range theory of social self-organisation in educational institutions, its formal, Petri net based model, including a simulation of one of its main mechanisms, and the multi-agent system architecture SONAR. It describes how the theory was created by a re-analysis of some grand social theories, by grounding it empirically, and finally how the theory was evaluated by modelling its concepts and statements.Multi-Agents Systems, Petri Nets, Self-Organisation, Social Theories

Elephants can determine ethnicity, gender, and age from acoustic cues in human voices

Animals can accrue direct fitness benefits by accurately classifying predatory threat according to the species of predator and the magnitude of risk associated with an encounter. Human predators present a particularly interesting cognitive challenge, as it is typically the case that different human subgroups pose radically different levels of danger to animals living around them. Although a number of prey species have proved able to discriminate between certain human categories on the basis of visual and olfactory cues, vocalizations potentially provide a much richer source of information. We now use controlled playback experiments to investigate whether family groups of free-ranging African elephants (Loxodonta africana) in Amboseli National Park, Kenya can use acoustic characteristics of speech to make functionally relevant distinctions between human subcategories differing not only in ethnicity but also in sex and age. Our results demonstrate that elephants can reliably discriminate between two different ethnic groups that differ in the level of threat they represent, significantly increasing their probability of defensive bunching and investigative smelling following playbacks of Maasai voices. Moreover, these responses were specific to the sex and age of Maasai presented, with the voices of Maasai women and boys, subcategories that would generally pose little threat, significantly less likely to produce these behavioral responses. Considering the long history and often pervasive predatory threat associated with humans across the globe, it is likely that abilities to precisely identify dangerous subcategories of humans on the basis of subtle voice characteristics could have been selected for in other cognitively advanced animal species

Inelastic Diffraction and Spectroscopy of Very Weakly Bound Clusters

We study the coherent inelastic diffraction of very weakly bound two body clusters from a material transmission grating. We show that internal transitions of the clusters can lead to new separate peaks in the diffraction pattern whose angular positions determine the excitation energies. Using a quantum mechanical approach to few body scattering theory we determine the relative peak intensities for the diffraction of the van der Waals dimers (D_2)_2 and H_2-D_2. Based on the results for these realistic examples we discuss the possible applications and experimental challenges of this coherent inelastic diffraction technique.Comment: 15 pages + 5 figures. J. Phys. B (in press

On the Stereochemistry of the Cations in the Doping Block of Superconducting Copper-Oxides

Metal-oxygen complexes containing Cu,- Tl-, Hg-, Bi- and Pb-cations are electronically active in superconducting copper-oxides by stabilizing single phases with enhanced $T_c$, whereas other metal-oxygen complexes deteriorate copper-oxide superconductivity. Cu, Tl, Hg, Bi, Pb in their actual oxidation states are closed shell $d^{10}$ or inert $s^2$ pair ions. Their electronic configurations have a strong tendency to polarize the oxygen environment. The closed shell $d$ ions with low lying $nd^{10}\leftrightarrow nd^9(n+1)s$ excitations form linear complexes through $d_{z^2}-s$ hybridization polarizing the apical oxygens. Comparatively low $nd^9(n+1)s$ excitation energies distinguish $\rm Cu^{1+,3+}, Tl^{3+}, Hg^{2+}$ from other closed shell $d^{10}$ ions deteriorating copper-oxide superconductivity, {\it e.g.} $\rm Zn^{2+}$.Comment: 5 pages, uses REVTEX. To be published in: J. Superconductivity, Proc. Int. Workshop on "Phase Separation, Electronic Inhomogenities and Related Mechanisms for High T_c Superconductors", Erice (Sicily) 9-15 July 199

The accommodation coefficient of water molecules on ice -cirrus cloud studies at the AIDA simulation chamber

Cirrus clouds and their impact on the Earth's radiative budget are subjects of current research. The processes governing the growth of cirrus ice particles are central to the radiative properties of cirrus clouds. At temperatures relevant to cirrus clouds, the growth of ice crystals smaller than a few microns in size is strongly influenced by the accommodation coefficient of water molecules on ice, αice, making this parameter relevant for cirrus cloud modeling. However, the experimentally determined magnitude of αice for cirrus temperatures is afflicted with uncertainties of almost three orders of magnitude, and values for αice derived from cirrus cloud data lack significance so far. This has motivated dedicated experiments at the cloud chamber AIDA (Aerosol Interactions and Dynamics in the Atmosphere) to determine αice in the cirrus-relevant temperature interval between 190 K and 235 K under realistic cirrus ice particle growth conditions. The experimental data sets have been evaluated independently with two model approaches: the first relying on the newly developed model SIGMA (Simple Ice Growth Model for determining Alpha), the second one on an established model, ACPIM (Aerosol-Cloud-Precipitation Interaction Model). Within both approaches a careful uncertainty analysis of the obtained αice values has been carried out for each AIDA experiment. The results show no significant dependence of αice on temperature between 190 K and 235 K. In addition, we find no evidence for a dependence of αice on ice particle size or on water vapor supersaturation for ice particles smaller than 20 μm and supersaturations of up to 70%. The temperature-averaged and combined result from both models is αice = 0.7−0.5+0.3, which implies that αice may only exert a minor impact on cirrus clouds and their characteristics when compared to the assumption of αice =1. Impact on prior calculations of cirrus cloud properties, e.g., in climate models, with αice typically chosen in the range 0.2–1 is thus expected to be negligible. In any case, we provide a well-constrained αice which future cirrus model studies can rely on

Photo- and Electroproduction of Eta Mesons

Eta photo- and electroproduction off the nucleon is investigated in an effective lagrangian approach that contains Born terms and both vector meson and nucleon resonance contributions. In particular, we review and develop the formalism for coincidence experiments with polarization degrees of freedom. The different response functions appearing in single and double polarization experiments have been studied. We will present calculations for structure functions and kinematical conditions that are most sensitive to details of the lagrangian, in particular with regard to contributions of nucleon resonances beyond the dominant $S_{11}$(1535) resonance.Comment: 24 pages RevTeX/LaTeX2.09, NFSS1, 13 figures (in separate file (tar,gzip and uue)), accepted for publication in Z. Phys.