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

Suppression of spin-state transition in epitaxially strained LaCoO_{3}

Epitaxial thin films of LaCoO_{3} (E-LCO) exhibit ferromagnetic order with a transition temperature T_c = 85 K, while polycrystalline thin LaCoO_{3} films (P-LCO) remain paramagnetic. The temperature-dependent spin-state structure for both E-LCO and P-LCO was studied by x-ray absorption spectroscopy at the Co L_{2,3} and O K edges. Considerable spectral redistributions over temperature are observed for P-LCO. The spectra for E-LCO, on the other hand, do not show any significant changes for temperatures between 30 K and 450 K at both edges, indicating that the spin state remains constant and that the epitaxial strain inhibits any population of the low-spin (S = 0) state with decreasing temperature. This observation identifies an important prerequisite for ferromagnetism in E-LCO thin films.Comment: 5 pages, 5 figures, submitted to Physical Review

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

Aspects of seasonality and flood generating circulation patterns in a mountainous catchment in south-eastern Germany

International audienceAnalyses of discharge series, precipitation fields and flood producing atmospheric circulation patterns reveal that two governing flood regimes exist in the Mulde catchment in south-eastern Germany: frequent floods during the winter and less frequent but sometimes extreme floods during the summer. Differences in the statistical parameters skewness and coefficient of variation of the discharge data can be found from west to east and are discussed in the context of landscape parameters that influence the discharge. Annual maximum discharge series were assigned to the triggering Großwetterlage in order to evaluate which circulation patterns are likely to produce large floods. It can be shown that the cyclone Vb-weather regime generates the most extreme flood events in the Mulde catchment, whereas westerly winds produce frequently small floods. Vb-weather regimes do not always trigger large flood events in the study area, but large floods are mostly generated by these weather patterns. Based on these findings, it is necessary to revise the traditional flood frequency analysis approach and develop new approaches which can handle different flood triggering processes within the dataset