Uniqueness and factorization method for inverse elastic scattering with a single incoming wave

The first part of this paper is concerned with the uniqueness to inverse time-harmonic elastic scattering from bounded rigid obstacles in two dimensions. It is proved that a connected polygonal obstacle can be uniquely identified by the far-field pattern over all observation directions corresponding to a single incident plane wave. Our approach is based on a new reflection principle for the first boundary value problem of the Navier equation. In the second part, we propose a revisited factorization method to recover a rigid elastic body with a single far-field pattern

The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden

We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer. Using different economic settings and model firms, we run sensitivity analyses and get by that a more detailed view on the effects from R&D tax incentives against the background of the framing tax system. We find that not so much the kind but rather the specific design of R&D tax incentives, the interplay with the framing tax system and the firm's profitability relative to the level of R&D expenditures heavily influence the amount of tax subsidy for R&D. --R&D,Tax incentives,Corporate Tax Burden,EU

Variational approach in weighted Sobolev spaces to scattering by unbounded rough surfaces

We consider the problem of scattering of time harmonic acoustic waves by an unbounded sound soft surface which is assumed to lie within a finite distance of some plane. The paper is concerned with the study of an equivalent variational formulation of this problem set in a scale of weighted Sobolev spaces. We prove well-posedness of this variational formulation in an energy space with weights which extends previous results in the unweighted setting [S. Chandler-Wilde and P. Monk, SIAM J. Math. Anal., 37 (2005), pp. 598–618] to more general inhomogeneous terms in the Helmholtz equation. In particular, in the two-dimensional case, our approach covers the problem of plane wave incidence, whereas in the three-dimensional case, incident spherical and cylindrical waves can be treated. As a further application of our results, we analyze a finite section type approximation, whereby the variational problem posed on an infinite layer is approximated by a variational problem on a bounded region

A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent benefit are taken into account. The compensation package consists of cash payments and old-age provision. To integrate retirement benefits and their tax treatment, an inter-temporal approach is used. The results indicate that Germany and France have higher tax burdens than the UK and the USA, that Germany grants the strongest tax relief for families, and that occupational pension plans are favourable in all countries. --personal income tax,highly skilled employees,effective tax burden,pensions

Corporate Effective Tax Rates in an Enlarged European Union

This paper offers an assessment of European corporate tax regimes using forward-looking indicators for corporate investment based on the Devereux-Griffith methodology. It draws on time series of average effective tax rates (EATR) using a detailed set of tax parameters for 27 EU Member States as well as some important non-EU countries. The analysis shows that over time the reduction in the corporate effective average tax rates (EATR) was lower than for the corporate statutory rates and the figures suggest that simple corporate tax base broadening by means of less generous capital allowances is not a sufficient explanation for this phenomenon. Finally, it is shown that the tax gap between the old and new EU Member States has grown over time and even accelerated after accession.European Union, effective tax rate, effective tax burden, corporate taxation, company taxation.

Regionen im Standortwettbewerb: Steuerbelastung von Unternehmen

Die Steuerbelastung von Unternehmen spielt im internationalen Standortwettbewerb eine entscheidende Rolle. Steuern für Unternehmen werden auf Gewinne und Kapital erhoben und beeinflussen Standortentscheidungen. Zudem stehen Unternehmen international im Wettbewerb um hoch qualifizierter Arbeitskräfte. Um im Wettbewerb bestehen zu können, müssen Unternehmen deren Steuern und Abgaben kompensieren. Unterschiede in der Steuerbelastung stellen somit einen Kostenfaktor für die Unternehmen da. Eine aktuelle Studie des ZEW zeigt, wie beide Elemente die Attraktivität einer Region als Investitionsstandort für Unternehmen beeinflussen, unter besonderer Berücksichtigung einiger Schweizer Kantone

The impact of R&D tax incentives on R&D costs and income tax burden

We analyse R&D tax incentives in a detailed way considering a multi-period setting and economic assumptions which reflect a realistic economic environment. We measure the incentive's impact on the firm's total tax payments and the R&D cost by means of the simulation model European Tax Analyzer. Using different economic settings and model firms, we run sensitivity analyses and get by that a more detailed view on the effects from R&D tax incentives against the background of the framing tax system. We find that not so much the kind but rather the specific design of R&D tax incentives, the interplay with the framing tax system and the firm's profitability relative to the level of R&D expenditures heavily influence the amount of tax subsidy for R&D

A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent benefit are taken into account. The compensation package consists of cash payments and old-age provision. To integrate retirement benefits and their tax treatment, an inter-temporal approach is used. The results indicate that Germany and France have higher tax burdens than the UK and the USA, that Germany grants the strongest tax relief for families, and that occupational pension plans are favourable in all countries

Domain Decomposition Method for Maxwell's Equations: Scattering off Periodic Structures

We present a domain decomposition approach for the computation of the electromagnetic field within periodic structures. We use a Schwarz method with transparent boundary conditions at the interfaces of the domains. Transparent boundary conditions are approximated by the perfectly matched layer method (PML). To cope with Wood anomalies appearing in periodic structures an adaptive strategy to determine optimal PML parameters is developed. We focus on the application to typical EUV lithography line masks. Light propagation within the multi-layer stack of the EUV mask is treated analytically. This results in a drastic reduction of the computational costs and allows for the simulation of next generation lithography masks on a standard personal computer.Comment: 24 page