The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy strategies applied in different countries. We identify three causes for different strategies: political institutions, preferences for redistribution and equality, and the position in globalisation and growth. Small countries, high growth rates, and federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries, representative democracies with coalitions, and a high preference for redistribution are likely to induce higher tax burdens. --effective tax burden,tax policy,company taxation,personal income tax

Numerical Assessment and Optimization of Discrete-Variable Time-Frequency Quantum Key Distribution

The discrete variables (DV) time-frequency (TF) quantum key distribution (QKD) protocol is a BB84 like protocol, which utilizes time and frequency as complementary bases. As orthogonal modulations, pulse position modulation (PPM) and frequency shift keying (FSK) are capable of transmitting several bits per symbol, i.e. per photon. However, unlike traditional binary polarization shift keying, PPM and FSK do not allow perfectly complementary bases. So information is not completely deleted when the wrong-basis filters are applied. Since a general security proof does not yet exist, we numerically assess DV-TF-QKD. We show that the secret key rate increases with a higher number of symbols per basis. Further we identify the optimal pulse relations in the two bases in terms of key rate and resistance against eavesdropping attacks.Comment: 9 Pages, 4 Figure

Use of a Western blot technique for the serodiagnosis of glanders

<p>Abstract</p> <p>Background</p> <p>The in vivo diagnosis of glanders relies on the highly sensitive complement fixation test (CFT). Frequently observed false positive results are troublesome for veterinary authorities and cause financial losses to animal owners. Consequently, there is an urgent need to develop a test with high specificity. Hence, a Western blot assay making use of a partly purified lipopolysaccaride (LPS) containing antigen of three <it>Burkholderia mallei </it>strains was developed. The test was validated investigating a comprehensive set of positive and negative sera obtained from horses and mules from endemic and non endemic areas.</p> <p>Results</p> <p>The developed Western blot assay showed a markedly higher diagnostic specificity when compared to the prescribed CFT and therefore can be used as a confirmatory test. However, the CFT remains the test of choice for routine testing of glanders due to its high sensitivity, its feasibility using standard laboratory equipment and its worldwide distribution in diagnostic laboratories.</p> <p>Conclusions</p> <p>The CFT should be amended by the newly validated Western blot to increase the positive likelihood ratio of glanders serodiagnosis in non endemic areas or areas with low glanders prevalence. Its use for international trade of horses and mules should be implemented by the OIE.</p

Prevalence of Coxiella burnetii in clinically healthy German sheep flocks

<p>Abstract</p> <p>Background</p> <p>Current epidemiological data on the situation of <it>Coxiella (C.) burnetii </it>infections in sheep are missing, making risk assessment and the implementation of counteractive measures difficult. Using the German state of Thuringia as a model example, the estimated sero-, and antigen prevalence of <it>C. burnetii </it>(10% and 25%, respectively) was assessed at flock level in 39/252 randomly selected clinically healthy sheep flocks with more than 100 ewes and unknown abortion rate.</p> <p>Results</p> <p>The CHECKIT™ Q-fever Test Kit identified 11 (28%) antibody positive herds, whereas real-time PCR revealed the presence of <it>C. burnetii </it>DNA in 2 (5%) of the flocks. Multiple-locus variable number of tandem repeats analysis of 9 isolates obtained from one flock revealed identical profiles. All isolates contained the plasmid QpH1.</p> <p>Conclusions</p> <p>The results demonstrate that <it>C. burnetii </it>is present in clinically inconspicuous sheep flocks and sporadic flare-ups do occur as the notifications to the German animal disease reporting system show. Although <it>C. burnetii </it>infections are not a primary veterinary concern due to the lack of significant clinical impact on animal health (with the exception of goats), the eminent zoonotic risk for humans should not be underestimated. Therefore, strategies combining the interests of public and veterinary public health should include monitoring of flocks, the identification and culling of shedders as well as the administration of protective vaccines.</p

Do fluency-induced pupillary responses reflect aesthetic affect?

Recently, Kuchinke, Trapp, Jacobs, and Leder (2009) used pupillary peak dilations (PD) to test the hypothesis that fluent picture processing elicits aesthetic affects. They used reproductions of cubist pictures of different abstractness as stimuli, which was assumed to modulate processing fluency. As a result, less abstract pictures were not only processed more fluently and preferred, they also produced larger PDs than more abstract ones. This was interpreted as support of their hypothesis. The aim of the present study was to replicate and generalize these results with an improved method and by adding expressionist pictures, which covered a relatively large range of abstractness. In the first experiment, where art style was blocked, there were no clear results. Therefore, we randomized art style in the second experiment. This time PDs increased with decreasing abstractness, even though significantly only for the expressionist pictures. However, there was no relation between preference and PDs. Thus, although we also observed a covariation between abstractness and pupil size, our data do not support the idea that PDs reflect fluency-induced aesthetic affect.publishe

Einfluss der Unternehmenssteuerreform 2008 auf die effektive Steuerbelastung

Der Beitrag untersucht den Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die effektive Steuerbelastung mittelständischer Unternehmen. Aus der Sicht internationaler Investoren verbessert sich die steuerliche Standortattraktivität Deutschlands gemessen an der effektiven Durchschnittssteuerbelastung auf Kapitalgesellschaftsebene infolge von Tarifsenkungen im Bereich von Gewerbesteuer und Körperschaftsteuer. Unter Einbeziehung der Anteilseigner fällt die Entlastung jedoch geringer aus, wofür hauptsächlich der geplante Ersatz des bisherigen Halbeinkünfteverfahrens durch eine Abgeltungsteuer auf private Kapitalerträge verantwortlich ist. Ein anderes Bild zeichnet sich für ertragsstarke mittelständische deutsche Personengesellschaften ab, für die die Unternehmensteuerreform 2008 trotz der Möglichkeit der Inanspruchnahme einer niedrig besteuerten Thesaurierungsrücklage Mehrbelastungen mit sich bringen kann. Im Hinblick auf die nationale Unternehmensbesteuerung werden die Ziele einer Verbesserung der Rechtsform- und Finanzierungsneutralität der Besteuerung klar verfehlt. Ausschlaggebend ist die mangelnde Abstimmung der Unternehmensbesteuerung mit der vorgesehenen Abgeltungsteuer. Abstract This paper analyzes the impact of the proposed German company tax reform for the year 2008 on the effective average tax burden of medium-sized companies. The effective average tax burden at the corporate level in Germany is reduced by tax rate cuts concerning the corporate income tax and the trade tax. Thus Germany becomes more attractive for international investors from a tax perspective. At the shareholder level the German tax reform results in a minor reduction of the effective tax burden compared to the corporate level. This is because the reduction of the corporate tax burden is compensated to some extent by the abolition of the half-income system and the introduction of a final withholding tax on capital income including dividends. For unincorporated partnerships the tax reform proposal can lead to higher effective tax burdens although there is an optional reduced rate of income tax for retained earnings. Therefore, the reform is not neutral towards the legal form of a company. In addition to that the reform fails to integrate corporate taxes into personal income tax. JEL Classification: H20, H25, K3