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

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

Supplementation of recombinant cellulases with LPMOs and CDHs improves consolidated bioprocessing of cellulose

The increased demand for energy has sparked a global search for renewable energy sources that could partly replace fossil fuel resources and help mitigate climate change. Cellulosic biomass is an ideal feedstock for renewable bioethanol production, but the process is not currently economically feasible due to the high cost of pretreatment and enzyme cocktails to release fermentable sugars. Lytic polysaccharide monooxygenases (LPMOs) and cellobiose dehydrogenases (CDHs) are auxiliary enzymes that can enhance cellulose hydrolysis. In this study, four LPMO and two CDH genes were subcloned and expressed in the Saccharomyces cerevisiae Y294 laboratory strain. SDS-PAGE analysis confirmed the extracellular production of the LPMOs and CDHs in the laboratory S. cerevisiae Y294 strain. A rudimentary cellulase cocktail (cellobiohydrolase 1 and 2, endoglucanase and β-glucosidase) was expressed in the commercial CelluX™ 4 strain and extracellular production of the individual cellulases was confirmed by SDS-PAGE analysis. In vitro cooperation of the CDHs and LPMOs with the rudimentary cellulases produced by strain CelluX™ 4[F4–1] was demonstrated on Whatman filter paper. The significant levels of soluble sugars released from this crystalline cellulose substrate indicated that these auxiliary enzymes could be important components of the CBP yeast cellulolytic system

Morphological Classification of Local Luminous Infrared Galaxies

We present an analysis of the morphological classification of 89 luminous infrared galaxies (LIRGs) from the Great Observatories All-sky LIRG Survey (GOALS) sample using non-parametric coefficients and compare their morphology as a function of wavelength. We rely on images obtained in the optical (B- and I-band) as well as in the infrared (H-band and 5.8$\mu$m). Our classification is based on the calculation of $Gini$ and the second order of light ($M_{20}$) non-parametric coefficients which we explore as a function of stellar mass ($M_\star$), infrared luminosity ($L_{IR}$) and star formation rate (SFR). We investigate the relation between $M_{20}$, the specific SFR (sSFR) and the dust temperature ($T_{dust}$) in our galaxy sample. We find that $M_{20}$ is a better morphological tracer than $Gini$, as it allows to distinguish systems formed by double systems from isolated and post-merger LIRGs. The multi-wavelength analysis allows us to identify a region in the $Gini$-$M_{20}$ parameter space where ongoing mergers reside, regardless of the band used to calculate the coefficients. In particular when measured in the H-band, this region can be used to identify ongoing mergers, with a minimal contamination from LIRGs in other stages. We also find that while the sSFR is positively correlated with $M_{20}$ when measured in the mid-infrared, i.e. star-bursting galaxies show more compact emission, it is anti-correlated with the B-band based $M_{20}$. We interpret this as the spatial decoupling between obscured and un-obscured star formation, whereby the ultraviolet/optical size of a LIRGs experience an intense dust enshrouded central starburst is larger than in the one in the mid-infrared since the contrast between the nuclear to the extended disk emission is smaller in the mid-infrared. This has important implications for high redshift surveys of dusty sources. [abridged]Comment: ( 18 pages, 12 figures, Accepted for publication in A&A

The Evolution of the Intracluster Medium Metallicity in Sunyaev-Zel'dovich-Selected Galaxy Clusters at 0 < z < 1.5

We present the results of an X-ray spectral analysis of 153 galaxy clusters observed with the Chandra, XMM-Newton, and Suzaku space telescopes. These clusters, which span 0 < z < 1.5, were drawn from a larger, mass-selected sample of galaxy clusters discovered in the 2500 square degree South Pole Telescope Sunyaev Zel'dovich (SPT-SZ) survey. With a total combined exposure time of 9.1 Ms, these data yield the strongest constraints to date on the evolution of the metal content of the intracluster medium (ICM). We find no evidence for strong evolution in the global (r<R500) ICM metallicity (dZ/dz = -0.06 +/- 0.04 Zsun), with a mean value at z=0.6 of = 0.23 +/- 0.01 Zsun and a scatter of 0.08 +/- 0.01 Zsun. These results imply that >60% of the metals in the ICM were already in place at z=1 (at 95% confidence), consistent with the picture of an early (z>1) enrichment. We find, in agreement with previous works, a significantly higher mean value for the metallicity in the centers of cool core clusters versus non-cool core clusters. We find weak evidence for evolution in the central metallicity of cool core clusters (dZ/dz = -0.21 +/- 0.11 Zsun), which is sufficient to account for this enhanced central metallicity over the past ~10 Gyr. We find no evidence for metallicity evolution outside of the core (dZ/dz = -0.03 +/- 0.06 Zsun), and no significant difference in the core-excised metallicity between cool core and non-cool core clusters. This suggests that strong radio-mode AGN feedback does not significantly alter the distribution of metals at r>0.15R500. Given the limitations of current-generation X-ray telescopes in constraining the ICM metallicity at z>1, significant improvements on this work will likely require next-generation X-ray missions.Comment: 11 pages, 8 figures, 2 tables. Submitted to ApJ. Comments welcome

Molecular gas in NUclei of GAlaxies (NUGA) XV. Molecular gas kinematics in the inner 3kpc of NGC6951

Within the NUclei of GAlaxies project we have obtained IRAM PdBI and 30m 12CO(1-0) and 12CO(2-1) observations of the spiral galaxy NGC 6951. Previous work shows that there is indirect evidence of gas inflow from 3 kpc down to small radii: a large-scale stellar bar, a prominent starburst ring (r~580 pc) and a LINER/Seyfert 2 nucleus. In this paper we study the gas kinematics as traced by the CO line emission in detail. We quantify the influence of the large-scale stellar bar by constructing an analytical model of the evolution of gas particles in a barred potential. From this model gravitational torques and mass accumulation rates are computed. We compare our model-based gravitational torque results with previous observationally-based ones. The model also shows that the large-scale stellar bar is indeed the dominant force for driving the gas inward, to the starburst ring. Inside the ring itself a nuclear stellar oval might play an important role. Detailed analysis of the CO gas kinematics there shows that emission arises from two co-spatial, but kinematically distinct components at several locations. The main emission component can always be related to the overall bar-driven gas kinematics. The second component exhibits velocities that are larger than expected for gas on stable orbits, has a molecular gas mass of 1.8x10^6Msun, is very likely connected to the nuclear stellar oval, and is consistent with inflowing motion towards the very center. This may form the last link in the chain of gas inflow towards the active galactic nucleus in NGC 6951.Comment: 17 pages, accepted by A&A (17 feb 2011