Sector and size effects on effective corporate taxation

The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in order to allow companies incorporated in different countries to face the same competitive conditions. However, various elements of corporate tax rules may discriminate against companies registered in the same country but having different sizes or operating in different sectors. Using the micro backward-looking approach to compute effective tax rates for eleven European countries, the US, and Japan, this paper shows that there could be some concerns regarding domestic tax discrimination since some sectors and sizes enjoy significantly more favorable tax burdens.taxation, corporate taxation, effective taxation, tax discrimination, Nicod�me

Corporate tax policy and incorporation in the EU

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on legal form of business to analyze income shifting via incorporation. The results suggest that the effect is significant and large. It implies that the revenue effects of lower corporate tax rates ? possibly induced by tax competition ? will partly show up in lower personal tax revenues rather than lower corporate tax revenues. Simulations suggest that between 12% and 21% of corporate tax revenue can be attributed to income shifting. Income shifting is found to have raised the corporate tax-to-GDP ratio by some 0.25%-points since the early 1990s.

Sclérose tubéreuse de Bourneville, recensement cantonal

Contexte : La sclérose tubéreuse de Bourneville (STB) est une maladie génétique dont la majorité des cas est dûe à des mutations de novo. Son incidence est approximativement de 1/6'000 nouveau-nés. Elle est causée par des mutations inactivant un des gènes suppresseurs de tumeur : TSC1 ou TSC2. Cette anomalie génétique provoque la croissance de multiples tumeurs bénignes. Les organes les plus souvent atteints sont le cerveau, les reins, les poumons et la peau. Les patients souffrent fréquemment de retard mental, d'épilepsie, de troubles du spectre autistique ainsi que d'autres dysfonctions d'organes. Objectifs : Recenser les patients souffrant de sclérose tubéreuse de Bourneville dans le canton Vaud et réaliser une base de données en fonction des génotypes et phénotypes de ces patients. Méthodes : Nous avons tout d'abord extrait les dossiers des patients atteints de STB ayant été traités au CHUV. Afin d'identifier certains patients n'étant pas traités au CHUV, nous avons contacté les médecins référents de certaines institutions vaudoises. Nous avons ensuite réalisé une base de données contenant les principales caractéristiques de ces malades. Les critères d'inclusion ont été tous les patients atteints de STB selon les nouveaux critères diagnostiques de 2012. Résultats: Nous avons créé une base de données Access contenant les informations principales des malades atteints de STB dans le canton de Vaud. Nous avons identifié 52 patients dans le canton, leurs phénotypes sont divers et leur prévalence correspond majoritairement aux données trouvées dans la littérature. Les manifestations pulmonaires, rénales ainsi que les troubles autistiques sont sous- diagnostiqués dans notre cohorte de patients. Conclusion : Ce travail permet une meilleure caractérisation des patients atteints de STB dans le canton de Vaud. Il pourrait s'agir d'une première étape sur la route d'un registre cantonal, voire national de STB qui permettra aussi de mieux identifier les malades pouvant bénéficier de nouveaux traitements avec des inhibiteurs de la cascade mTOR

Immunologie der Tuberkulose

Zusammenfassung: Die Infektion mit M.tuberculosis (Mtb) ist nach wie vor weit verbreitete, aber nur bei bestimmten Menschen wird aus der primären Infektion eine Erkrankung. Nur Patienten mit einer Immunschwäche oder einer reduzierten Immunität erkranken. Das sind pro Jahr weltweit ca. 8-10Mio. Menschen. Ein gutes Verständnis der Mtb-Immunität ist wichtig, wenn man Mtb verhindern, Immunmodulatoren für bestimmte Krankheiten einsetzen oder neue Impfstoffe auf der Grundlage des durch die Entschlüsselung der Genomstruktur von Mtb gewonnenen Wissens entwickeln wil

A Genetic Algorithm to Schedule Workflow Collections on a SOA-Grid with Communication Costs

International audienceIn this paper we study the problem of scheduling a collection of workflows, identical or not, on a SOA grid. A workflow (job) is represented by a directed acyclic graph (DAG) with typed tasks. All of the grid hosts are able to process a set of task types with unrelated processing costs and are able to transmit files through communication links for which the communication times are not negligible. The goal is to minimize the maximum completion time (makespan) of the workflows. To solve this problem we propose a genetic approach. The contributions of this paper are both the design of a Genetic Algorithm taking the communication costs into account and the performance analysis

Corporate Tax Policy, Entrepreneurship and Incorporation in the EU

In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal form of business to analyze income shifting via increased entrepreneurship and incorporation. The results suggest that lower corporate taxes exert an ambiguous effect on entrepreneurship. The effect on incorporation is significant and large. It implies that the revenue effects of lower corporate tax rates – possibly induced by tax competition -- partly show up in lower personal tax revenues rather than lower corporate tax revenues. Simulations suggest that between 10% and 17% of corporate tax revenue can be attributed to income shifting. Income shifting is found to have raised the corporate tax-to-GDP ratio by some 0.2%-points since the early 1990s

Contribution of connexins to the function of the vascular wall

Gap junction channels provide an enclosed conduit for direct exchanges of signalling molecules, including ions and small metabolites between cells. This system of communication allows cells to monitor the functional state of their neighbours, and is rapidly modulated to continuously adapt to the immediate needs of groups of coupled cells. In the major arteries, endothelial cells may express three connexins isotypes, namely Connexin 37 (Cx37), Cx40 and Cx43, whereas the underlying smooth muscle cells may express Cx37, Cx40, Cx43 and Cx45. Moreover, myoendothelial gap junctions have also been shown to be involved in the regulation of vascular tone. This review highlights the regulation of vessel connexins in response to injury, as observed during experimental hypertension or wound repair, as well as the consequences of loss of one connexin in different transgenic null mice. In view of the major endocrine role of the kidney in the control of blood pressure, we also discuss the distribution of connexins in the kidney vasculature. Cx40 is present between endothelial cells of vessels and glomeruli, as well as between renin-secreting cells, the modified smooth muscle cells which form the wall of the terminal part of afferent arterioles. Modulation of Cx40 expression in a model of renin-dependent hypertension suggests that this connexin may be implicated in the function of renin-secreting cells. Finally, to address the possible regulation of connexin expression by fluid pressure, we summarize the effects of elevated transmural urine pressure on bladder Cx43 expressio