Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data

The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms’ and households’ evasive behaviour in paying value added taxes in the EU Member States, whereas such efforts have traditionally been most pronounced in the field of corporate and personal income taxation. This study primarily deals with the quantification of the VAT evasion and fraud in the EU. On the basis of the national accounts data, it suggests a novel way of estimating the annual amount of hypothetical VAT revenues for the individual EU countries. The relation between the calculated hypothetical and the (current) collected revenues in a fiscal year largely determines the extent of VAT evasion and fraud of a country, when the time-lag problem between the creation of tax liability and the VAT collection in cash terms can be adjusted.

Temporal trends in pregnancy weight gain and birth weight in Bavaria 2000-2007: slightly decreasing birth weight with increasing weight gain in pregnancy

Aims: To assess temporal trends in birth weight and pregnancy weight gain in Bavaria from 2000 to 2007. Methods: Data on 695,707 mother and infant pairs (singleton term births) were available from a compulsory reporting system for quality assurance, including information on birth weight, maternal weight at delivery and at booking, maternal smoking, age, and further anthropometric and lifestyle factors. Pregnancy weight gain was defined as: weight prior to delivery minus weight at first booking minus weight of the newborn. Results: Although mean weight gain during pregnancy increased considerably from 10.10 to 10.73 kg in seven years, the mean birth weight in mature singletons decreased slightly from 3433 to 3414 g. These trends could not be explained by concurrent changes in the rates of primiparity, smoking and gestational diabetes. Conclusions: These German data confirm an increased weight gain during pregnancy with adjustment for potential confounders

Erste Untersuchungen von Hangrutschungen an der Frankenhöhe

Der vorliegende Beitrag faßt den derzeitigen Stand der Untersuchungen von Hangrutschungen im Bereich der Frankenhöhe, die im Rahmen des EPOCH-Programmes durchgeführt wurden, zusammen. Nach einer Inventarisierung der regionalen Rutschungsereignisse wird die Rutschung bei Obergailnau in einer geomorphologischen Detailkartierung vorgestellt. Für die Auslösung der Rutschung kommen mehrere Faktoren in Betracht: neben einer erhöhten Rutschungsanfälligkeit aufgrund der geologisch-tektonischen Verhältnisse muß v.a. auch eine Einflußnahme durch die Landnutzung mit berücksichtigt werden. Dazu zählen Steinbrucharbeiten in unmittelbarer Nähe der Rutschung, aber auch Wasserbaumaßnahmen am Schloßberg. In diesem potentielllabilisierten Gebiet kam es nach überdurchschnittlichen Niederschlägen Anfang 1958 zu einer Überschreitung der Belastungsgrenze des Hanges, die sich in einer großflächigen Rutschung äußerte. Die weiteren Untersuchungen sollen zeigen, ob sich die für Obergailnau herausgestellten Faktorenkomplexe im regionalen Rahmen verifizieren lassen.The paper summarizes the present status of investigations on landslides at a section of the Frankenhöhe escarpment of northem Bavaria, conducted within the context of an EPOCH program. Following an overview of landslide events in the region a recent landslide near the village of Obergailnau is presented in a detailed geomorphological map. Several factors may have contributed to triggering the landslide: an increased susceptibility to landsliding because of the geological and tectonical setting of the area may have been compounded with the landuse there, such as quarrying in the immediate vicinity and hydraulic engineering works at the Schloß mtn. upslope of the landslide area. Unusually high precipitation at the beginning of 1958 sufficiently lowered the load limit of this potentially unstable area, thus causing a major landslide. Further studies are planned in order to fmd out weiher Ihe complex of faclors identified at Obergailnau is of regional significance