Tax competition as a cause of falling corporate income taxes. A literature survey.

Tax rates on capital income, corporate income tax rates in particular, have been declining in most industrialized countries since the mid 1980ies. Among the explanations for this development tax competition between countries for mobile capital has been mentioned frequently. A vast empirical literature dealing with tax competition for mobile capital has emerged. This paper gives a comprehensive overview of these empirical studies. A particular focus is put on studies modelling strategic interaction in tax policies of competing jurisdictions - which is at the heart of the competition concept. The paper also addresses the issue whether existing studies convincingly isolate tax competition as a driver of falling capital / corporate income tax rates. Given the empirical evidence surveyed it appears that tax rates indeed fall due to tax competition, in particular due to competition for new firms and for paper profits. However, closer look at the empirical approaches applied in the papers surveyed suggests that fully convincing evidence establishing tax competition as driver of falling tax rates is still lacking.Series: Discussion Papers SFB International Tax Coordinatio

Contributions of ambient assisted living for health and quality of life in the elderly and care services - a qualitative analysis from the experts’ perspective of care service professionals

BACKGROUND: Because of the demographic change in industrial countries new technical solutions for the independent living of elderly will become important in the next years. Ambient Assisted Living seeks to address the upcoming challenges by providing technical aids for elderly and care givers. Therefore it is crucial to understand how those socio-technical solutions can address their needs and quality of life (QOL). The aim of this study was to analyse the main needs of dependent elderly and to investigate how different solutions can contribute to health and quality of life. METHODS: A qualitative study design consisting of interviews with 11 professionals of geriatric care organisations was chosen. The data analysis was done by applying the qualitative content analysis by Philipp Mayring. The analysis was based on the basic principle of the bio-psycho-social model of health RESULTS: Ambient Assisted Living solutions and assistive technologies can have positive impacts on different dimensions of health and quality of life. The needs and problems of elderly can be addressed by applying appropriate solutions which influence the physical, mental and social dimensions of quality of life. There are also benefits for social care providers, their staff and caring relatives of impaired elderly. Ambient Assisted Living solutions can also be used as a facilitator for operational optimization of care services. CONCLUSIONS: Solutions for telemedicine and telecare which are connected to Ambient Assisted Living solutions will have the biggest positive impact on care giving services. Also simple technical aids can be beneficial for elderly to enhance QOL by enabling autonomy in their familiar surroundings

Introducing patient and public involvement practices to healthcare research in Austria : strategies to promote change at multiple levels

Patient and public involvement (PPI) in research is well-established in the UK. However, it can be challenging to introduce PPI to research communities where there is limited prior knowledge, experience or appreciation of PPI. We aimed to explore current PPI practices, experiences and ethical and operational challenges with PPI within our own research community in Austria, to inform strategies for supporting PPI in Austria going forward. We surveyed scientists at 21 research institutes of the Ludwig Boltzmann Gesellschaft (LBG) and representatives of 32 medical and university research ethics committees in Austria using online questionnaires. We analysed quantitative data using descriptive statistics, and we collated textual responses to open questions. We combined survey data with anecdotal evidence from our personal experience to summarise current challenges around implementing PPI in Austria. Nineteen scientists from nine research institutes indicated generally positive attitudes towards PPI. However, the majority reported they rarely or never involved patients and members of the public in roles of consultation, collaboration or control in research. Six of eight ethics committees were unfamiliar with PPI. We discern five current challenges to implementing PPI in Austria: lack of knowledge and skills for PPI among scientists, scepticism about the usefulness of PPI, conflation of PPI with qualitative research, uncertainty about ethical requirements for PPI and uncertainty about publishing PPI activities. We suggest that the provision of guidance about ethical requirements of PPI is a strategic priority. To address this, and following on from a recently introduced PPI training and grant scheme by the LBG, our surveys have initiated a dialogue with ethics committees and have informed the development of a checklist for ethical aspects of PPI. Our experiences may provide useful examples to others who seek to introduce or strengthen PPI practices within their own research communities. [Abstract copyright: © Author(s) (or their employer(s)) 2021. Re-use permitted under CC BY-NC. No commercial re-use. See rights and permissions. Published by BMJ.

Measuring Appropriate Need for Unicompartmental Knee Arthroplasty: Results of the MANUKA study

PURPOSE: Indications for unicompartmental knee arthroplasty (UKA) are controversial. Studies based solely on radiographic criteria suggest up to 49% of patients with knee osteoarthritis (OA) are suitable for UKA. In contrast, the ‘Appropriate use criteria’ (AUC), developed by the AAOS, apply clinical and radiographic criteria to guide surgical treatment of knee OA. The aim of this study was to analyze patient suitability for TKA, UKA and osteotomy using both radiographic criteria and AUC in a cohort of 300 consecutive knee OA patients. METHODS: Included were consecutive patients with clinical and radiographic signs of knee OA referred to a specialist clinic. Collected were demographic data, radiographic wear patterns and clinical findings that were analyzed using the AUC. A comparison of the radiographic wear patterns with the treatment suggested by the AUC as well as the Surgeon Treatment Decision was performed. RESULTS: There were 397 knees in 300 patients available for analysis. Median age was 68 [IQR 15], BMI 30 [6] with 55% females. Excellent consistency for both the radiographic criteria and the AUC criteria was found. Based on radiological criteria, 41% of knees were suitable for UKA. However, when using the AUC criteria, UKA was the appropriate treatment in only 13.3% of knees. In 19.1% of knees, no surgical treatment was appropriate at the visit, based on the collected data. CONCLUSION: Application of isolated radiologic criteria in patients with knee OA results in a UKA candidacy is misleadingly high. AUC that are based on both radiological and clinical criteria suggest UKA is appropriate in less than 15% of patients. LEVEL OF EVIDENCE: III retrospective study

The Technical Specification and Architecture of a Virtual Support Partner

Most elderly people prefer to live independent in their own homes for as long as possible. Needed support is delivered by someone else and/or via the use of technology. The current paper describes how so called conversational agents can be designed to provide a virtual support and help in daily life activities of the older adults. The paper describes the concept and the idea of an virtual support partner and the concrete realization of a virtual support partner in the EU funded Miraculous-Life project. It describes the deployment setup, the components as well as the architecture and gives some conclusion and lessons learned

Short Term Results of Early Treatment of Developmental Dysplasia of the Hip or Luxation with Pavlik Harness in Human Position

Background and Objectives: This study shows a sufficient treatment with the Pavlik harness for all patients through all phases of developmental dysplasia of the hip (DDH) if there is a strict regime. Materials and Methods: There was an ultrasound measurement stage of IIc or worse (D, IIIa/b, IVa/b) in 159 out of 7372 newborns between 1995 and 2006 (2.15%). This is an indication for treatment with the Pavlik harness. Overall, 203 dysplastic hips were treated initially with our regime. After detection, we started the application of the Pavlik harness immediately in the ‘human position’. There were appointments every 10–14 days to check the setting combined with ultrasound controls. The treatment stopped if a mature, well-developed picture of both hips was seen when compared to Graf type Ia/b. Afterwards, an X-ray control was carried out at about one year of age. Results: 159 newborns with 203 dislocated hips were treated. The distribution following Graf’s classification was as follows: 150 type IIc (73.9%), 18 type D (8.9%), 31 type IIIa/b (15, 3%) and 4 type IV (1.9%). To summarize, there were 150 (73.9%) type IIc hips at risk of developing a dislocation but also 53 hips (26.1%) which were already dislocated at the moment of birth. There was a loss to follow-up in three patients (1.8%), and the therapy had to be changed in six cases. There was no degradation in our study population during therapy. Conclusion: The treatment with the Pavlik harness of DDH at every stage in newborns was possible and showed good results in 189 hips