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 Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy strategies applied in different countries. We identify three causes for different strategies: political institutions, preferences for redistribution and equality, and the position in globalisation and growth. Small countries, high growth rates, and federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries, representative democracies with coalitions, and a high preference for redistribution are likely to induce higher tax burdens. --effective tax burden,tax policy,company taxation,personal income tax

Effective tax levels using the Devereux Griffith methodology: Project for the EU Commission TAXUD/2008/CC/099. Report 2009

This report on behalf of the EU Commission presents estimates of the effective tax rates on investment in the EU member states over the period 1998 to 2009. Furthermore, the EU candidate countries Croatia, FYROM, Turkey as well as Norway, Switzerland, Canada, Japan and the United States are covered over the period 2005 to 2009. The report extents the work completed in project TAXUD/2005/DE/310. The former report covered the period 1998 to 2007. In addition to the update of previous results, report comprehensively includes the analysis of personal taxes on investment and saving at the shareholder level when calculating effective tax rates on domestic investment. The report considers primarily taxes on corporations in each country, but also includes analysis of personal taxes on investment and saving. It also considers both cross-border investment and investment by small and medium sized enterprises (SME).Diese Studie im Auftrag der EU Kommission präsentiert Effektivsteuerbelastungen auf nationale und grenzüberschreitende Investitionen in den Staaten der EU-27, den Beitrittskandidaten Kroatien, FYROM, Türkei sowie den Ländern Norwegen, Schweiz, Kanada, Japan und USA. Die EU-27 sind über den Zeitraum von 1998 bis 2009 berücksichtigt, alle anderen Staaten ab 2005 bis 2009. Der Bericht knüpft an die vorhergehende Studie TAXUD/2005/DE/310 an und führt diese Arbeiten vertiefend fort. So wird in umfangreichem Maße auch die persönliche Besteuerung der Anteilseigner berücksichtigt sowie die Besteuerung von kleinen und mittleren Unternehmen (KMU)

Numerical Assessment and Optimization of Discrete-Variable Time-Frequency Quantum Key Distribution

The discrete variables (DV) time-frequency (TF) quantum key distribution (QKD) protocol is a BB84 like protocol, which utilizes time and frequency as complementary bases. As orthogonal modulations, pulse position modulation (PPM) and frequency shift keying (FSK) are capable of transmitting several bits per symbol, i.e. per photon. However, unlike traditional binary polarization shift keying, PPM and FSK do not allow perfectly complementary bases. So information is not completely deleted when the wrong-basis filters are applied. Since a general security proof does not yet exist, we numerically assess DV-TF-QKD. We show that the secret key rate increases with a higher number of symbols per basis. Further we identify the optimal pulse relations in the two bases in terms of key rate and resistance against eavesdropping attacks.Comment: 9 Pages, 4 Figure

Use of a Western blot technique for the serodiagnosis of glanders

Background: The in vivo diagnosis of glanders relies on the highly sensitive complement fixation test (CFT). Frequently observed false positive results are troublesome for veterinary authorities and cause financial losses to animal owners. Consequently, there is an urgent need to develop a test with high specificity. Hence, a Western blot assay making use of a partly purified lipopolysaccaride (LPS) containing antigen of three Burkholderia mallei strains was developed. The test was validated investigating a comprehensive set of positive and negative sera obtained from horses and mules from endemic and non endemic areas. Results: The developed Western blot assay showed a markedly higher diagnostic specificity when compared to the prescribed CFT and therefore can be used as a confirmatory test. However, the CFT remains the test of choice for routine testing of glanders due to its high sensitivity, its feasibility using standard laboratory equipment and its worldwide distribution in diagnostic laboratories. Conclusions: The CFT should be amended by the newly validated Western blot to increase the positive likelihood ratio of glanders serodiagnosis in non endemic areas or areas with low glanders prevalence. Its use for international trade of horses and mules should be implemented by the OI

Use of a Western blot technique for the serodiagnosis of glanders

<p>Abstract</p> <p>Background</p> <p>The in vivo diagnosis of glanders relies on the highly sensitive complement fixation test (CFT). Frequently observed false positive results are troublesome for veterinary authorities and cause financial losses to animal owners. Consequently, there is an urgent need to develop a test with high specificity. Hence, a Western blot assay making use of a partly purified lipopolysaccaride (LPS) containing antigen of three <it>Burkholderia mallei </it>strains was developed. The test was validated investigating a comprehensive set of positive and negative sera obtained from horses and mules from endemic and non endemic areas.</p> <p>Results</p> <p>The developed Western blot assay showed a markedly higher diagnostic specificity when compared to the prescribed CFT and therefore can be used as a confirmatory test. However, the CFT remains the test of choice for routine testing of glanders due to its high sensitivity, its feasibility using standard laboratory equipment and its worldwide distribution in diagnostic laboratories.</p> <p>Conclusions</p> <p>The CFT should be amended by the newly validated Western blot to increase the positive likelihood ratio of glanders serodiagnosis in non endemic areas or areas with low glanders prevalence. Its use for international trade of horses and mules should be implemented by the OIE.</p