Familienbesteuerung in Österreich und Deutschland: Eine vergleichende Analyse unter Berücksichtigung aktueller Steuerreformen

This paper compares the taxation of families with children in Austria and Germany with respect to the income situation of three representative example families. The first section deals with the legal background of family taxation an provides an analysis of the distributional effects of the Austrian family package, which is part of the income tax reform 2009. The results show that absolute savings due to the Austrian tax reform 2009 are higher, the more children and/or sources of income a family has. We show that the level of relative savings is the highest for single-parent families with a family income of 40.000 Euro and reaches nearly 15 percent of the family net income. We compare the taxation of Austrian and German families by measuring absolute savings due to the family packages as well as by calculating effective average tax rates for the example families. We show that the advantageousness of one country is primarily driven by the deductible amount of cost for childcare as well as the inclusion of Austrian supplemental wages (vacation and Christmas bonus). Not including the Austrian supplemental wages leaves German families better off, with the maximum advantage for German families accounting for about 6 percent. Including the Austrian beneficial taxation of supplemental wages instead favours Austrian families with the maximum advantage being about 8 percent. The results show that the Austrian system of separate taxation does not necessarily result in lower after tax incomes than the German system of joint assessment. In some cases it leaves Austrian families even better off. An adequate tax relief for families does not necessarily require elements of joint taxation; other tax measures can yield the same effect without accepting the disadvantages of joint assessment.In diesem Beitrag wird erstmals ein Vergleich der Besteuerung von Familien mit Kindern in Österreich und Deutschland anhand von drei repräsentativen Musterfamilien in unterschiedlichen Einkommenssituationen durchgeführt. Dabei wird in einem ersten Schritt die österreichische Besteuerung von Familien rechtlich dargestellt und das als Teil der österreichischen Steuerreform 2009 beschlossene Familienpaket einer verteilungspolitischen Analyse unterzogen. Die absolute Steuerersparnis aus der österreichischen Steuerreform 2009 ist umso höher, je mehr Kinder und je mehr Einkommensbezieher eine Familie besitzt. Relativ betrachtet ergibt sich bis zu einer Familieneinkommensgrenze von 40.000 Euro für Alleinerzieher die höchste Ersparnis, die in bestimmten Einkommensbereichen über 15% des Nettofamilieneinkommens beträgt. Der Vergleich mit der deutschen Besteuerung von Familien anhand der absoluten Entlastung und effektiven Durchschnittsteuersätze für die einzelnen Musterfamilien zeigt, dass die Vorteilhaftigkeit vor allem von der Höhe der abzugsfähigen Kinderbetreuungskosten und der Berücksichtigung sonstiger Bezüge in Österreich bestimmt wird. Ohne Berücksichtigung von sonstigen Bezügen beträgt der maximale Vorteil der deutschen Besteuerung rund 6%, unter Berücksichtigung der sonstigen Bezüge hingegen kann in Österreich ein steuerlicher Vorteil von bis zu 8% erzielt werden. Im Ergebnis zeigt sich, dass vor allem aufgrund der steuerlichen Begünstigung der sonstigen Bezüge in Österreich auch ohne Einführung eines Familiensplitting der österreichische Weg der Familienbesteuerung zu keinen nennenswerten Nachteilen oder sogar zu Vorteilen für österreichische Familien im Vergleich zu deutschen Familien führt. Die Besteuerung von Familien muss daher nicht zwingend Splitting-Elemente enthalten, um eine Entlastung zu gewährleisten vielmehr kann durch andere steuerliche Maßnahmen derselbe Entlastungseffekt erzielt werden, ohne dabei die bekannten Nachteile des Splittings in Kauf nehmen zu müssen

Light-cone distribution amplitudes of the baryon octet

We present results of the first ab initio lattice QCD calculation of the normalization constants and first moments of the leading twist distribution amplitudes of the full baryon octet, corresponding to the small transverse distance limit of the associated S-wave light-cone wave functions. The P-wave (higher twist) normalization constants are evaluated as well. The calculation is done using $N_f=2+1$ flavors of dynamical (clover) fermions on lattices of different volumes and pion masses down to 222 MeV. Significant SU(3) flavor symmetry violation effects in the shape of the distribution amplitudes are observed.Comment: Update to the version published in JHE

Familienbesteuerung in Österreich und Deutschland: Eine vergleichende Analyse unter Berücksichtigung aktueller Steuerreformen

This paper compares the taxation of families with children in Austria and Germany with respect to the income situation of three representative example families. The first section deals with the legal background of family taxation an provides an analysis of the distributional effects of the Austrian family package, which is part of the income tax reform 2009. The results show that absolute savings due to the Austrian tax reform 2009 are higher, the more children and/or sources of income a family has. We show that the level of relative savings is the highest for single-parent families with a family income of 40.000 Euro and reaches nearly 15 percent of the family net income. We compare the taxation of Austrian and German families by measuring absolute savings due to the family packages as well as by calculating effective average tax rates for the example families. We show that the advantageousness of one country is primarily driven by the deductible amount of cost for childcare as well as the inclusion of Austrian supplemental wages (vacation and Christmas bonus). Not including the Austrian supplemental wages leaves German families better off, with the maximum advantage for German families accounting for about 6 percent. Including the Austrian beneficial taxation of supplemental wages instead favours Austrian families with the maximum advantage being about 8 percent. The results show that the Austrian system of separate taxation does not necessarily result in lower after tax incomes than the German system of joint assessment. In some cases it leaves Austrian families even better off. An adequate tax relief for families does not necessarily require elements of joint taxation; other tax measures can yield the same effect without accepting the disadvantages of joint assessment. -- In diesem Beitrag wird erstmals ein Vergleich der Besteuerung von Familien mit Kindern in Österreich und Deutschland anhand von drei repräsentativen Musterfamilien in unterschiedlichen Einkommenssituationen durchgeführt. Dabei wird in einem ersten Schritt die österreichische Besteuerung von Familien rechtlich dargestellt und das als Teil der österreichischen Steuerreform 2009 beschlossene Familienpaket einer verteilungspolitischen Analyse unterzogen. Die absolute Steuerersparnis aus der österreichischen Steuerreform 2009 ist umso höher, je mehr Kinder und je mehr Einkommensbezieher eine Familie besitzt. Relativ betrachtet ergibt sich bis zu einer Familieneinkommensgrenze von 40.000 Euro für Alleinerzieher die höchste Ersparnis, die in bestimmten Einkommensbereichen über 15% des Nettofamilieneinkommens beträgt. Der Vergleich mit der deutschen Besteuerung von Familien anhand der absoluten Entlastung und effektiven Durchschnittsteuersätze für die einzelnen Musterfamilien zeigt, dass die Vorteilhaftigkeit vor allem von der Höhe der abzugsfähigen Kinderbetreuungskosten und der Berücksichtigung sonstiger Bezüge in Österreich bestimmt wird. Ohne Berücksichtigung von sonstigen Bezügen beträgt der maximale Vorteil der deutschen Besteuerung rund 6%, unter Berücksichtigung der sonstigen Bezüge hingegen kann in Österreich ein steuerlicher Vorteil von bis zu 8% erzielt werden. Im Ergebnis zeigt sich, dass vor allem aufgrund der steuerlichen Begünstigung der sonstigen Bezüge in Österreich auch ohne Einführung eines Familiensplitting der österreichische Weg der Familienbesteuerung zu keinen nennenswerten Nachteilen oder sogar zu Vorteilen für österreichische Familien im Vergleich zu deutschen Familien führt. Die Besteuerung von Familien muss daher nicht zwingend Splitting-Elemente enthalten, um eine Entlastung zu gewährleisten vielmehr kann durch andere steuerliche Maßnahmen derselbe Entlastungseffekt erzielt werden, ohne dabei die bekannten Nachteile des Splittings in Kauf nehmen zu müssen.

Role of goblet cell protein CLCA1 in murine DSS colitis

Background The secreted goblet cell protein CLCA1 (chloride channel regulator, calcium-activated-1) is, in addition to its established role in epithelial chloride conductance regulation, thought to act as a multifunctional signaling protein, including cellular differentiation pathways and induction of mucus production. Specifically, CLCA1 has recently been shown to modulate early immune responses by regulation of cytokines. Here, we analyze the role of CLCA1, which is highly expressed and secreted by colon goblet cells, in the course of murine dextran sodium sulfate-induced colitis. Findings We compared Clca1-deficient and wild type mice under unchallenged and DSS-challenged conditions at various time points, including weight loss, colon weight-length- ratio and histological characterization of inflammation and regeneration. Expression levels of relevant cytokines, trefoil factor 3 and E-cadherin were assessed via quantitative PCR and cytometric bead arrays. Lack of CLCA1 was associated with a more than two-fold increased expression of Cxcl-1- and Il-17-mRNA during DSS colitis. However, no differences were found between Clca1-deficient and wild type mice under unchallenged or DSS-challenged conditions in terms of clinical findings, disease progression, colitis outcome, epithelial defects or regeneration. Conclusions CLCA1 is involved in the modulation of cytokine responses in the colon, albeit differently than what had been observed in the lungs. Obviously, the pathways involved depend on the type of challenge, time point or tissue environment

The Goblet Cell Protein Clca1 (Alias mClca3 or Gob-5) Is Not Required for Intestinal Mucus Synthesis, Structure and Barrier Function in Naive or DSS- Challenged Mice

The secreted, goblet cell-derived protein Clca1 (chloride channel regulator, calcium-activated-1) has been linked to diseases with mucus overproduction, including asthma and cystic fibrosis. In the intestine Clca1 is found in the mucus with an abundance and expression pattern similar to Muc2, the major structural mucus component. We hypothesized that Clca1 is required for the synthesis, structure or barrier function of intestinal mucus and therefore compared wild type and Clca1-deficient mice under naive and at various time points of DSS (dextran sodium sulfate)-challenged conditions. The mucus phenotype in Clca1-deficient compared to wild type mice was systematically characterized by assessment of the mucus protein composition using proteomics, immunofluorescence and expression analysis of selected mucin genes on mRNA level. Mucus barrier integrity was assessed in-vivo by analysis of bacterial penetration into the mucus and translocation into sentinel organs combined analysis of the fecal microbiota and ex-vivo by assessment of mucus penetrability using beads. All of these assays revealed no relevant differences between wild type and Clca1-deficient mice under steady state or DSS-challenged conditions in mouse colon. Clca1 is not required for mucus synthesis, structure and barrier function in the murine colon

Family-specific investments and divorce with dynamically inconsistent households:Marital contracts and policy

This paper bridges two distinct areas of inquiry: the economic theory of the family and behavioral research on time-inconsistent preferences. Motivated by anecdotal and survey evidence suggesting that present bias plays a role in intra-household decision making, we propose a model in which hyperbolic discounting couples engage in home production activities, thereby accumulating familyspecific capital over time. At any given point in time, the gains to continued marriage depend on the accumulated stock of this capital and a temporary random shock to match quality. Couples whose match quality deteriorates may choose to divorce, and this is more likely to happen if past investments in family-specific capital have been low. We obtain three main sets of results. First, present-biased preferences induce couples to underinvest in family-specific capital and to “overdivorce”. Second, sophisticated couples – but not naive ones – may choose to enter marriage on terms which make divorce more costly to obtain. Third, the inefficiencies in the behavior of time-inconsistent couples can be completely undone by means of earnings and divorce taxes that vary over the marital life-cycle

Antecedents and consequences of effectuation and causation in the international new venture creation process

The selection of the entry mode in an international market is of key importance for the venture. A process-based perspective on entry mode selection can add to the International Business and International Entrepreneurship literature. Framing the international market entry as an entrepreneurial process, this paper analyzes the antecedents and consequences of causation and effectuation in the entry mode selection. For the analysis, regression-based techniques were used on a sample of 65 gazelles. The results indicate that experienced entrepreneurs tend to apply effectuation rather than causation, while uncertainty does not have a systematic influence. Entrepreneurs using causation-based international new venture creation processes tend to engage in export-type entry modes, while effectuation-based international new venture creation processes do not predetermine the entry mod