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

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

Una introducción a la dinámica no lineal en enseñanza Secundaria

An interesting study on an approach to Physics teaching of an introduction to non-linear dynamics, at a basic level, is presented here. This study, framed on the constructivist theory of learning has led to the actual possibility of explaining in secondary clasrooms the elementary foundations of this outstanding area in modern physics. An initial exploration of the prior beliefs of pupils about mechanics and predictibility constituted the base of this attempt

Una nueva propuesta didáctica para la enseñanza de la relatividad en el Bachillerato

The great importance that has been given to teaching the theory of Relativity in intermediate levels by the new plans of secondary education, is often discouraged by the erroneous treatment of all these topics in the usual didactic formulations. So, in this work we dare to suggest a new point of view which is more accurately attached to the real and original spirit of the genuine Relativity. Our proposal lies on recovering in teaching the ideas of space-time and geometric representations introduced by Minkowski

Enseñanza por cambio conceptual : de la física clásica a la relatividad

In this article the possibility of learning through conceptual change and the best way to achieve this aim, are discussed. This teaching needs to have certain specific features and ensure that the debate in the classroom is focused on the explicit ideas of the students, whose conceptual difficulties must be taken into account with considerable care. To obtain those results, we are to give critical importance to the explanation and justification of ideas, debates must be metacognitive and professors should share discussion in an active and diversified role. One example of this way of teaching is introduced in this article concerning the conceptual change required to pass from classical to relativistic physics

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