Company Tax Reform in Europe and its Effect on Collusive Behavior

We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels. We also find that bilateral and full harmonization to a common standard is worse from society’s point of view than unilateral harmonization to a minimum tax standard.corporate tax systems, tacit collusion

Company Tax Reform in Europe and its Effect on Collusive Behavior

We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels. We also find that bilateral and full harmonization to a common standard is worse from society’s point of view than unilateral harmonization to a minimum tax standard.Corporate tax systems, tacit collusion

The performance of the supply chain: Strategical harmonization

On this paperwork, we define the strategy of the logistic chain and we explain the way in which the creation of a strategical harmonization between the competitive strategy of the companz and the strategz of the logistic chain affects the performance of the whole company. We also analyse the importance of the extension of strategical harmonization from an operation inside the companyto all the levels of logistic chain. This paperwork propose: explaining why obtaining a strategical harmonization is critical for the succes of a whole company, the description of the way in which a company realize a strategical harmonization between the strategy of the logistic chain and it’s competitional strategy and the disscution about the importance of expanding the strategical harmonization over the logistic chain.competitional strategies, logistics, strategical harmonization, consumer’s needs, values chain.

Deep Image Harmonization

Compositing is one of the most common operations in photo editing. To generate realistic composites, the appearances of foreground and background need to be adjusted to make them compatible. Previous approaches to harmonize composites have focused on learning statistical relationships between hand-crafted appearance features of the foreground and background, which is unreliable especially when the contents in the two layers are vastly different. In this work, we propose an end-to-end deep convolutional neural network for image harmonization, which can capture both the context and semantic information of the composite images during harmonization. We also introduce an efficient way to collect large-scale and high-quality training data that can facilitate the training process. Experiments on the synthesized dataset and real composite images show that the proposed network outperforms previous state-of-the-art methods

Pesticide Regulation Under NAFTA: Harmonization in Process?

Different standards in pesticides and pest protection have often been used as trade barriers, whether real or manufactured. While harmonization is often touted as a means to limit the ability of domestic (protectionist) interests to use standards as a barrier to trade, the process of harmonization itself is subject to rent-seeking. In this paper, we explore the harmonization of standards that affect pesticide use in NAFTA and ask whether the process is benefiting any groups more than others. There is evidence that patented pesticide producers have greater access to the harmonization process and may be using harmonization to raise costs to their rivals while preserving their ability to price discriminate.International Relations/Trade,

EXCISES HARMONIZATION IN THE CONTEXT OF ECONOMIC CRISIS IN ROMANIA

This article tries to present the major aspects concerning the excise harmonization in the context of economic crisis in Romania. The paper realizes an analysis of the harmonization steps in the European space underlining the current situation when the revenues from excises represent a valuable source of financing the public expenditures. In Romania the harmonization process is not accomplished entirely, but the last increasing of the excises are due to this process.excise duty, tax harmonization, tax revenues

International Harmonization and the Gains from Trade

International harmonization of standards and regulations is often a goal expressed in trade agreements because it is expected to yield gains from trade. Absence of progress toward harmonization is often interpreted as being motivated by protectionism, with differences in standards and regulations seen as non-tariff barriers. While protectionism may well be the source of resistance to harmonization, there may be other reasons it is not pursued. These alternative explanations have not received much attention from economists. In this article some of these alternatives are outlined - demand effects from altering standards, switching costs, proprietary technologies. The article concludes that proposals for international harmonization need to be scrutinized carefully.demand effects, harmonization, regulation, standards, switching costs, TBT, International Relations/Trade,

Control of multiscale systems with constraints. 1. Basic principles of the concept of evolution of systems with varying constraints

Physical fundamentals of the self-organizing theory for the system with varying constraints are considered. A variation principle, specifically the principle of dynamic harmonization as a generalization of the Gauss-Hertz principle for the systems with varying internal structure is formulated. In compliance with this principle the system evolves through dynamics of the processes leading to harmonization of the internal multiscale structure of the system and its connections with external actions as a result of minimizing the dynamic harmonization function. Main principles of the shell model of self-organization under the action of the dominating entropic disturbance are formulated.Comment: First par