Siga este enlace para ver otros tipos de publicaciones sobre el tema: H21.
Tesis sobre el tema "H21"
Crea una cita precisa en los estilos APA, MLA, Chicago, Harvard y otros
Consulte los 50 mejores tesis para su investigación sobre el tema "H21".
Junto a cada fuente en la lista de referencias hay un botón "Agregar a la bibliografía". Pulsa este botón, y generaremos automáticamente la referencia bibliográfica para la obra elegida en el estilo de cita que necesites: APA, MLA, Harvard, Vancouver, Chicago, etc.
También puede descargar el texto completo de la publicación académica en formato pdf y leer en línea su resumen siempre que esté disponible en los metadatos.
Explore tesis sobre una amplia variedad de disciplinas y organice su bibliografía correctamente.
1
Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane. "Hold or sell? How capital gains taxation affects holding decisions." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4929/1/SSRN%2Did2563524.pdf.
Texto completoResumen
Investments with exit flexibility require decisions regarding both the investment
and holding period. Because selling an investment often leads to taxable capital gains, which
crucially depend on the duration of an investment, we investigate the impact of capital gains
taxation on exit timing under different tax systems. We observed that capital gains taxation
delays exit decisions but loses its decision relevance for very long holdings. Often the optimal
exit time, which indicates the maximal present value of future cashflows, cannot be determined
analytically. However, we identify the breakeven exit time that guarantees present
values exceeding those of an immediate sale. While, after-taxes, an immediate sale is often
optimal, long holding periods might also be attractive for investors depending on the degree
of income and corporate tax integration. A classic corporate tax system often indicates
holdings over more than 100 periods. By contrast, a shareholder relief system indicates the
earliest breakeven exit time and thus the highest level of exit timing flexibility. Surprisingly,
high retention rates are likely to accelerate sales under a classic corporate system. Additionally,
the worst exit time, which should be avoided by investors, differs tremendously across
tax systems. For an integrated tax system with full imputation, the worst time is reached
earlier than under partial or non-integrated systems. These results could help to predict investors'
behavior regarding changes in capital gains taxation and thus are of interest for both
investors and tax policymakers. Furthermore, the results emphasize the need to control for
the underlying tax system in cross-country empirical studies. (authors' abstract)<br>Series: WU International Taxation Research Paper Series
2
Ortmann, Regina, and Caren Sureth-Sloane. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?" Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/s11573-015-0780-6.
Texto completoResumen
In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By contrast, we study the conditions under which one or the other tax system is preferable from the perspective of an MNG, with a particular focus on loss-offsets. We identify four effects that determine the decision of an MNG: the
tax-utilization of losses, the allocation of the tax base, the dividend and intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves advantageous for increasing loss/profit streams (e.g. from start-ups or R&D projects) of the individual group entities, whereas the system of separate accounting is beneficial for decreasing profit/loss streams (e.g. caused by a decrease in return from a mature product). The results of our analysis are helpful for MNGs facing the decision as to whether to opt for the CCCTB system and can also support legislators and politicians in the EU but also in other regions in their tax reform discussions. (authors' abstract)
3
Bornemann, Tobias. "Do Transfer Pricing Rules distort R&D Investment Decisions?" WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6057/1/SSRN%2Did3114071.pdf.
Texto completoResumen
This study analyzes the impact of transfer pricing on multinational enterprises' R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: licensing and cost sharing agreements. Whilst serving as a tool to allocate taxable income between group affiliates, the economic implications of licensing and cost sharing agreements differ. Whereas licensing agreements provide for a sharing rule on the intangible's profits, cost sharing agreements on the other hand provide a sharing rule on R&D development costs. This difference matters when firms simultaneously use internal transfer prices to allocate taxable income and provide local management with sufficient investment incentives. Using a multiple-agent, moral hazard investment framework I model a multinational firm with comparable group affiliates in two countries that delegates the R&D investment decision to a local risk and effort averse affiliate manager. The results suggest that the optimal contract not only depends on available tax benefits, but also on R&D investment and manager specific characteristics. A licensing agreement provides management with larger incentives to invest in R&D mitigating agency concerns associated with R&D. On the other hand, using a cost sharing agreement the firm can cater different risk preferences among managers potentially increasing investment. The arm's length principle however may distort an efficient allocation of R&D costs when using a cost sharing agreement.<br>Series: WU International Taxation Research Paper Series
4
Bornemann, Tobias, and Benjamin Oßwald. "The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates." WU Vienna University of Economics and Business, Universität Wien, 2019. http://epub.wu.ac.at/6059/1/SSRN%2Did3115977.pdf.
Texto completoResumen
We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax rates. Our results indicate an overall increase in innovative activity as proxied by patent applications, grants, and highly-skilled employment, at the expense of patent quality. We also provide evidence that firms with patents on average enjoy 7.2% to 7.9% lower effective tax rates, with the greatest financial benefits accruing to multinational firms compared to domestic firms. Within multinational firms, those without income shifting opportunities appear to benefit more than other multinationals with income shifting opportunities.<br>Series: WU International Taxation Research Paper Series
5
Amberger, Harald, Kevin S. Markle, and David M. P. Samuel. "Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency." WU Vienna University of Economics and Business, Universität Wien, 2019. http://epub.wu.ac.at/6198/1/SSRN%2Did3138823.pdf.
Texto completoResumen
Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries, we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with internal agency conflicts between the central management of the MNC and the manager of the foreign subsidiary being the driver, we find that this effect is prevalent in subsidiaries with high information asymmetry, in subsidiaries that are weakly monitored, and subsidiaries of cash-rich MNCs. Natural experiments in the UK and Japan establish a causal relationship for our findings and suggest that a repeal of repatriation taxes increases subsidiary-level investment efficiency while reducing the level of investment. Our paper provides timely empirical evidence to inform expectations for the effects of a recent change to the U.S. international tax law which eliminated repatriation taxes from most of the future foreign earnings of U.S. MNCs.<br>Series: WU International Taxation Research Paper Series
6
Eberhartinger, Eva, Erich Pummerer, and Andreas Göritzer. "Cross-border Intra-group Hybrid Finance and International Taxation." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/618/1/document.pdf.
Texto completoResumen
In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification conflict can arise. A specific hybrid instrument is classified as debt in one country, and as equity in the other country. This may lead to double taxation. In the reverse case, double non-taxation can arise. Against this legal background one might expect that cross-border hybrid intra-group finance is advantageous in comparison to classical debt finance in case of double-non-taxation while it can be expected to be disadvantageous in the case of double taxation of the yield. Previous studies do not include qualification conflicts. Thus the question arises how qualification conflicts are affecting an intra-group finance decision. We examine effects of such qualification conflicts, resulting from the use of cross-border, intra-group hybrid finance, on the tax-advantageousness as compared to classical debt finance. The analysis is based on a binomial simulation model including economic and legal uncertainty. We show that the results of our analysis under uncertainty vary significantly when compared to the more obvious results under economic and legal certainty. (author´s abstract)<br>Series: Discussion Papers SFB International Tax Coordination
7
Bornemann, Tobias. "Tax Avoidance and Accounting Conservatism." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.
Texto completoResumen
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.<br>Series: WU International Taxation Research Paper Series
8
Niemann, Rainer, and Caren Sureth-Sloane. "Does Capital Tax Uncertainty Delay Irreversible Risky Investment?" WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5154/1/SSRN%2Did2826022.pdf.
Texto completoResumen
Tax uncertainty is often claimed to be harmful for investments. Capital taxes, such as
property and wealth taxes, are particularly exposed to tax uncertainty. Capital tax un-
certainty emerges from expected tax reforms, the unclear outcome of future tax audits,
and simplified estimates of capital tax bases in investment models. Uncertain returns on
investment as well as stochastic taxation contribute to overall uncertainty and may significantly affect investment decisions. Hitherto, it is unknown how capital tax uncertainty
affects investment timing. However, it is well known that both uncertainty and capital tax
may be harmful for investment and decelerate investment activities. We are the first to
study the investment timing effects of stochastic capital taxes in a real options setting with
risky investment opportunities. Our results indicate that even risk neutral investors are
sensitive with respect to capital tax risk and may react in a surprising manner to a newly
introduced stochastic capital tax. As an apparently paradoxical investment e¤ect, we find
that increased capital tax uncertainty can accelerate risky investment if such uncertainty
is such ciently low compared to cash flow uncertainty. In contrast, high capital tax risk
delays high-risk innovative investment projects. To reduce unintended consequences of
uncertain tax policy, tax legislators and tax authorities should avoid high levels of cap-
ital tax uncertainty. Broadening the capital tax base or increasing the capital tax rate
induces ambiguous timing effects. Furthermore, high-growth investments are likely to
be postponed if they experience a capital tax cut. Since investment reactions upon tax
reforms are well-known to affect income and wealth distribution, reliable estimations of
the impact of taxes on economic decisions are necessary. (authors' abstract)<br>Series: WU International Taxation Research Paper Series
9
Alberternst, Stephan, and Caren Sureth-Sloane. "The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4884/1/SSRN%2Did2563572.pdf.
Texto completoResumen
The literature suggests that when taking tax effects into account, debt ought to be preferable
to equity. Thus, with all else being equal, levered firms are expected to show higher firm values.
However, there are no uniform predictions of the size of this tax benefit from interest deductibility
nor on the effect of changes in interest deductibility. We believe that the German corporate tax reform
in 2008, which introduced an interest barrier, can serve as a promising "quasiexperiment" to investigate the effects from a reform of interest deductibility. A study of this reform on the basis of German financial statement data is of general interest because, first, similar interest barriers have been introduced in several countries and proposed by the OECD to fight BEPS. Second, the major
characteristics of the German tax system can be regarded as representative for most European and major Asian countries. Third, single entity financial statements for German companies allows us to capture tax and capital structure details that have not been available in most prior studies. With significance at the 5% level, we find evidence that the companies that are affected by the interest barrier reduce their leverage by 4.7 percentage points more than companies that are not affected by the interest barrier. We are the first to employ a detailed matching approach to the underlying rich dataset, which enables us to overcome several limitations of previous studies. Our results imply that capital structure reactions most likely have been underestimated in previous studies.<br>Series: WU International Taxation Research Paper Series
10
Braun, Julia. "The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?" WU Vienna University of Economics and Business, Universität Wien, 2012. http://epub.wu.ac.at/3816/1/SSRN%2Did2171782.pdf.
Texto completoResumen
The current international tax system diverges greatly from a theoretically "optimal" tax
system. One reason for this discrepancy may be that politicians strive for other objectives rather than
making tax rules that comply with the theoretical concepts of optimal taxation. In this article, I
overview the approaches used in the economic and legal literature to explain the motivations of the
people making international tax policy and contrast them with observations from the "real world".
This article illustrates that the making of international tax policy is affected by many different factors:
domestic pressure groups and the structure of the international tax system, along with selfinterested
politicians and bureaucrats. Considering the complexity of the conditions under which
international tax policy is made, it is not astonishing that international tax law deviates from the
principles characterizing ideal taxation. (author's abstract)<br>Series: WU International Taxation Research Paper Series
11
Sausgruber, Rupert, and Jean-Robert Tyran. "Discriminatory Taxes are Unpopular. Even when they are Efficient and Distributionally Fair." Elsevier Science, 2014. http://dx.doi.org/10.1016/j.jebo.2013.12.022.
Texto completoResumen
We explore the political acceptance of taxation in commodity markets. Participants in our experiment earn incomes by trading and must collectively choose one of two tax regimes to raise a given tax revenue. A "uniform tax" (UT) imposes the same tax rate on all markets and is fair in that it yields the same - but low - income to participants in all markets. The "discriminatory tax" (DT) imposes a higher burden on markets with inelastic demand and is therefore efficient but it is also unfair in that incomes are unequal across markets. We find that DT are unpopular, as predicted. Surprisingly, however, DT remain unpopular when they are both efficient and produce a fair (equal) distribution. We conclude that non-discrimination (equal treatment) is a salient fairness principle in taxation that shapes voting on commodity taxes above and beyond concerns for efficiency and equal distribution. (authors' abstract)
12
Diller, Markus, Pia Kortebusch, Georg Thomas Schneider, and Caren Sureth. "Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment." WU Vienna University of Economics and Business, Universität Wien, 2014. http://dx.doi.org/10.2139/ssrn.2442749.
Texto completoResumen
Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors' reasoning into their decisions. We find that it is often optimal for tax authorities to charge prohibitively high fees to discourage firms from requesting an ATR. However, we find that revenue-maximizing tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximizes social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions. (authors' abstract)<br>Series: WU International Taxation Research Paper Series
13
Srimanote, Potjanee. "Analysis of putative virulence factors of a locus of enterocyte effacement-negative shiga-toxigenic Escherichia coli O113:H21 strain." Title page, contents and abstract only, 2003. http://web4.library.adelaide.edu.au/theses/09PH/09php863.pdf.
Texto completoResumen
"February 2003." Addendum and corrigenda inserted at back Includes bibliographical references (leaves 249-272) Aims to identify and characterise potential virulence-associated factors from the locus of enterocyte effacement-negative shiga-toxigenic Escherichia coli O113:H21 strain 98NK2 which was responsible for an outbreak of haemolytic uremic syndrome. Particular attention was focused on putative virulence genes encoded on the megaplasmid of this strain.
14
Adler, Martin, Stefanie Peer, and Tanja Sinozic. "Autonomous, connected, electric shared vehicles (ACES) and public finance: An explorative analysis." Elsevier, 2019. http://epub.wu.ac.at/7200/1/main.pdf.
Texto completoResumen
This paper discusses the implications of autonomous-connected-electric-shared vehicles (ACES) for public finance, which have so far been widely ignored in the literature. In OECD countries, 5-12% of federal and up to 30% of local tax revenues are currently collected from fuel and vehicle taxation. The diffusion of ACES will significantly reduce these important sources of government revenues and affect transport-related government expenditures, unless additional policies are introduced to align the new technological context with the tax revenue requirements. We argue that the realization of socioeconomic benefits of ACES depends on the implementation of tailored public finance policies, which can take advantage of the increase in data availability from the further digitalization of transportation systems. In particular, the introduction of road tolls in line with "user Pays" and "polluter Pays" principles will become more feasible for policy. Moreover, innovation in taxation schemes to fit the changing technological circumstances may alter the relative importance of levels of governance in transport policy making, likely shifting power towards local, in particular urban, governmental levels. We finally argue that, given the risk of path-dependencies and lock-in to sub-optimal public finance regimes if policies are implemented late, further research and near-term policy actions taken during the diffusion process of ACES are required.
15
Niemann, Rainer, and Caren Sureth-Sloane. "Investment Effects of Wealth Taxes under Uncertainty and Irreversibility." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4684/1/SSRN%2Did2685104.pdf.
Texto completoResumen
The growing dissatisfaction with perceived distributional inequality and budgetary constraints gave rise to a discussion on the (re-)introduction of wealth taxes. Wealth taxes are typically levied on private wealth, in some countries also on corporate wealth. To avoid
misleading statements concerning possible distributional consequences of wealth taxes, preceding analyses of the economic and particularly investment effects are necessary. As investments drive job creation, tax-induced changes in investment timing may significantly affect the income and wealth distribution. We analyze the impact of wealth taxes
on investment timing under uncertainty and irreversibility and the propensity to carry out risky projects. Using a Dixit/Pindyck type real options model we find that wealth
taxes have real effects. This means that higher wealth tax rates can either stimulate or depress the propensity to invest in risky projects. We find that apparently paradoxical wealth tax effects (accelerated investment due to higher wealth tax rates) are more likely
for low interest rates and for high-risk investments. Using either historical cost or fair value accounting may affect investment timing ambiguously. Thus, the design of wealth
taxes is crucial for the resulting delay or acceleration of investment. Although our model takes an individual perspective, our findings are also relevant for the current tax policy discussion on the introduction of wealth taxes. Our results indicate that wealth taxes are particularly harmful for specific classes of investments, for example low-risk investments. (authors' abstract)<br>Series: WU International Taxation Research Paper Series
16
Mehrmann, Annika, and Caren Sureth-Sloane. "Tax Loss Offset Restrictions and Biased Perception of Risky Investments." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5798/1/SSRN%2Did3046543.pdf.
Texto completoResumen
We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments
under bounded rationality. We analytically identify behavioral tax effects for different levels
of loss offset restrictions, tax rate and prospect theoretical biases (loss aversion, probability
weighting and reference dependence) and find tax loss offset restrictions significantly bias investor
perception, even more heavily than the tax rate. If loss offset restrictions are rather generous, investors
are very loss averse or assign a huge weight to loss probabilities, taxation is likely to increase the
preference value of risky investments (behavioral tax paradox). Surprisingly, the identified significant
perception biases of tax loss offset restrictions occur under both high and low tax rates and thus are
relatively insensitive to tax rate changes. Finally, we identify huge differences in behavioral tax effects
across countries indicating that tax loss offset restrictions crucially determine the perceived tax
quality of a country for risky investments. Our analysis is relevant for policy makers discussing future
tax reforms as well as for investors assessing risky investment opportunities.<br>Series: WU International Taxation Research Paper Series
17
Ortmann, Regina, and Caren Sureth. "Can the CCCTB Alleviate Tax Discrimination Against Loss-making European Multinational Groups?" WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4168/1/SSRN%2Did2442820.pdf.
Texto completoResumen
In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By con-trast, we study the conditions under which one or the other tax system is preferable from the per-spective of an MNG, with a particular focus on loss-offsets. We identify four effects that determine the decision of an MNG: the tax-utilization of losses, the allocation of the tax base, the dividend and intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves ad-vantageous for increasing loss/profit streams (e.g. from start-ups or R&D projects) of the individual group entities, whereas the system of separate accounting is beneficial for decreasing profit/loss streams (e.g. caused by a decrease in return from a mature product). The results of our analysis are helpful for MNGs facing the decision as to whether to opt for the CCCTB system and can also support legislators and politicians in the EU but also in other regions in their tax reform discussions. (authors' abstract)<br>Series: WU International Taxation Research Paper Series
18
Fahr, René, Elmar A. Janssen, and Caren Sureth. "Can Tax Rate Increases Foster Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4182/1/SSRN%2Did2442721.pdf.
Texto completoResumen
It is well-known that taxes affect risky investment decisions. Analytical studies
indicate that tax rate increases (decreases) can foster (hinder) investment if there is flexibility, in
particular when an exit option is available. We design an experiment based on an analytical
model with binomial random walk and entry and exit flexibility. Contrasting the underlying
model, we find accelerated investment, which is often considered as an increased willingness to
invest, on tax rate increases to be independent of the existence of an exit option. However, we
observe this investor reaction only for a tax increase, not for a tax decrease. This behavior is
driven possibly by tax salience and the mechanisms known from the theory of irreversible choice
under uncertainty. Our empirical evidence suggests that the at-first-sight unexpected tax reform
effects are more common than is predicted by the theoretical literature. Policy makers should
therefore carefully consider the behavioral aspects when anticipating taxpayer reactions. (authors' abstract)<br>Series: WU International Taxation Research Paper Series
19
Eberhartinger, Eva, and Matthias Petutschnig. "CCCTB - The Employment Factor Game." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4093/1/SSRN%2Did2397283.pdf.
Texto completoResumen
The draft for a Common Consolidated Corporate Tax Base Directive in the European
Union includes the suggestion for an apportionment formula which allocates taxable group profits to
group member corporations. These allocated profits shall then be taxed in the respective Member
States. The draft directive delegates the right to define one factor of the apportionment formula, the
term "Employee" to the Member States, who are therefore free to choose a narrow or a broad
definition, the latter including also atypical employment schemes. Using a game-theoretic approach
the paper shows that the individually rational strategy of any Member State to define "Employee"
broadly so as to maximize the volume of the apportionment factor and thus maximize the allocated
share of taxable income is only the best solution when tax rate differences and differences in the
volume of atypical employment schemes are disregarded. If such differentials and the corporate
groups' reactions to different Member States' definitions are included in modelling the game's pay-offs
a narrow definition of "Employee" yields the highest individual pay-offs to the Member States
involved. This change of dominant strategies is triggered by the corporate group's shifting of the
employment factor from high-tax to low-tax Member States. Our paper differs from previous
research on the economic effects of the CCCTB apportionment formula as it is the first paper
identifying and analysing the employment factor and its distorting effects. The paper discusses
possible tax minimizing strategies for corporate groups by shifting workforce and develops a model
to quantify these potential relocations. Furthermore the paper presents advice to policy makers in
their "Employee" definition decision and shows how Member States could use this definition to both
minimize outward factor shifting and maximize inward factor shifting.(authors' abstract)<br>Series: WU International Taxation Research Paper Series
20
Rezai, Armon, Lance Taylor, and Duncan K. Foley. "Economic Growth, Income Distribution, and Climate Change." WU Vienna University of Economics and Business, 2017. http://epub.wu.ac.at/5831/1/WP_17.pdf.
Texto completoResumen
We present a model based on Keynesian aggregate demand and labor productivity growth to study how climate damage affects the long-run evolution of the economy. Climate change induced by greenhouse gas lowers profitability, reducing investment and cutting output in the short and long runs. Short-run employment falls due to deficient demand. In the long run productivity growth is slower, lowering potential income levels. Climate policy can increase incomes and employment in the short and long runs while a continuation of business-as-usual leads to a dystopian income distribution with affluence for few and high levels of unemployment for the rest.<br>Series: Ecological Economic Papers
21
van, der Ploeg Frederick, and Armon Rezai. "The Simple Arithmetic of Carbon Pricing and Stranded Assets." Springer Nature, 2018. http://dx.doi.org/10.1007/s12053-017-9592-6.
Texto completoResumen
A simple rule for the optimal global price of carbon is presented, which captures the geophysical, economic, and ethical drivers of climate policy as well as the effect of uncertainty about future growth of consumption. There is also a discussion of the optimal carbon budget and the amount of unburnable carbon and stranded fossil fuel reserves and a back-on-the-envelope expression are given for calculating these. It is also shown how one can derive the end of the carbon era and peak warming. This simple arithmetic for determining climate policy is meant to complement the simulations of large-scale integrated assessment model, and to give analytical understanding of the key determinants of climate policy. The simple rules perform very well in a full integrated assessment model. It is also shown how to take account of a 2 °C upper limit on global warming. Steady increases in energy efficiency do not affect the optimal price of carbon, but postpone the carbon-free era somewhat and if technical progress in renewables and economic growth are strong leads to substantially lower cumulative emissions and lower peak global warming.
22
Sausgruber, Rupert, and Jean-Robert Tyran. "Discriminatory Taxes are Unpopular Even when they are Efficient and Distributionally Fair." WU Vienna University of Economics and Business, Universität Wien, 2013. http://epub.wu.ac.at/4048/1/SSRN%2Did2362382.pdf.
Texto completoResumen
We explore the political acceptance of taxation in commodity markets. Participants in our
experiment earn incomes by trading and must collectively choose one of two tax regimes to
raise a given tax revenue. A "uniform tax" (UT) imposes the same tax rate on all markets and
is fair in that it yields the same - but low - income to participants in all markets. The
"discriminatory tax" (DT) imposes a higher burden on markets with inelastic demand and is
therefore efficient but it is also unfair in that incomes are unequal across markets. We find
that DT are unpopular, as predicted. Surprisingly, however, DT remain unpopular when they
are both efficient and produce a fair (equal) distribution. We conclude that non-discrimination
(equal treatment) is a salient fairness principle in taxation that shapes voting on commodity
taxes above and beyond concerns for efficiency and equal distribution. (authors' abstract)<br>Series: WU International Taxation Research Paper Series
23
Rezai, Armon, and der Ploeg Frederick van. "Second-best climate policies to decarbonize the economy: commitment and the Green Paradox." Springer Netherlands, 2017. http://dx.doi.org/10.1007/s10640-016-0086-3.
Texto completoResumen
Climate change must deal with two market failures: global warming and learning by doing in renewable energy production. The first-best policy consists of an aggressive renewables subsidy in the near term and a gradually rising and falling carbon tax. Given that global carbon taxes remain elusive, policy makers might have to rely on a second-best subsidy only. With credible commitment the second-best subsidy is higher than the social benefit of learning to cut the transition time and peak warming close to first-best levels at the cost of higher fossil fuel use in the short run (weak Green Paradox). Without commitment the second-best subsidy is set to the social benefit of learning. It generates smaller weak Green Paradox effects, but the transition to the carbon-free takes longer and cumulative carbon emissions are higher. Under first best and second best with pre-commitment peak warming is 2.1-2.3 °C, under second best without commitment 3.5 °C, and without any policy 5.1 °C above pre-industrial levels. Not being able to commit yields a welfare loss of 95% of initial GDP compared to first best. Being able to commit brings this figure down to 7%.
24
Salembier, Hélori. "Développement de catalyseurs supportés pour la synthèse directe du méthylmercaptan à partir de CO/H2/H2S et CO2/H2/H2S." Thesis, Lille 1, 2017. http://www.theses.fr/2017LIL10207.
Texto completoResumen
La recherche dans le domaine de la chimie industrielle s’engage pour la mise en place de nouvelles stratégies de synthèse plus respectueuses de l’environnement. Le méthylmercaptan (CH3SH) est un précurseur de la méthionine, un acide aminé essentiel, dont la demande mondiale ne cesse de croitre. La synthèse du CH3SH est réalisée industriellement par réaction catalytique entre l’H2S et le méthanol, lui-même synthétisé à partir d’un mélange CO/H2, ce qui rend attractives les voies de synthèse directes à partir de CO/H2 et H2S ou encore CO2/H2 et H2S, permettant la valorisation et le recyclage du CO2 un coproduit de la réaction. Dans ce travail de thèse de nouveaux catalyseurs ont été développés en menant parallèlement une étude sur la nature et la quantification de la phase active des différents systèmes catalytiques mis au point. Une étude de la teneur en Mo, de l’effet de la calcination, de l’ajout de dopants cuivre et/ou zinc a été réalisée sur des catalyseurs de type K-Mo supportés sur alumine. L’utilisation d’autres supports oxydes permet d’améliorer sensiblement les performances catalytiques évaluées dans un micro-pilote travaillant dans des conditions préindustrielles. La mise en regard et confrontation des caractérisations par XPS, TEM, DRX et Raman des catalyseurs activés mettent en évidence, dans tous les systèmes catalytiques, la présence majoritaire d’une phase de type 1T-MoS2 lamellaire, intercalée par des ions potassium. La quantification de cette phase intercalée a permis de la corréler à la productivité en méthylmercaptan, démontrant ainsi que cette phase est la phase active des catalyseurs de synthèse directe du méthylmercaptan<br>In the field of chemistry, industrial research is committed to the development of environmentally friendly synthesis strategies. Methyl mercaptan (CH3SH) is a precursor to methionine whose worldwide demand is steadily growing. It is currently produced by a catalytic reaction between H2S and methanol. Due to the production of methanol involving multiple reaction steps, the direct synthesis of methyl mercaptan from syngas (CO/H2) and H2S or from (CO2/H2) and H2S (assuming a CO2 recycling) appears as a financially attractive industrial process. This work focused on the development of new catalysts for this reaction, specifically on identifying and quantifying the active phase of different catalytic systems. Studies on the effects of molybdenum loading, calcination procedures and copper and/or zinc doping were carried out on an alumina-supported potassium-molybdenum catalyst. Others metal oxide carriers were also employed, remarkably improving catalytic performances. Catalytic tests were performed with a micro-pilot reactor operated in near-industrial conditions. Catalysts were characterized using X-ray photoelectron spectroscopy, transmission emission microscopy, X-ray diffraction and Raman spectroscopy, evidencing the presence of a significant lamellar 1T-MoS2 type phase, intercalated by potassium ions. Quantification of this intercalated phase was correlated with methyl mercaptan productivity, demonstrating its role as the catalytically active phase which drives methyl mercaptan direct synthesis
25
Luzzietti, Nicholas. "The role of H2A-H2B dimers in the mechanical stability of nucleosomes." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-142000.
Texto completoResumen
Eukaryotic genomes are densely compacted into chromatin, so that they can be contained in the nucleus. Despite the tight packaging genes need to be accessible for normal metabolic activities to occur, such as transcription, repair and replication. These processes are regulated by a vast number of proteins but also by the level of compaction of chromatin. The translocation of motor proteins along DNA produces torsional stress which in turn alters chromatin compaction both upstream and downstream. Few single-molecule studies have investigated the behaviour of nucleosomes when subjected to torsion. The inability to measure the applied torque though represented a major limitation to those reports.
The implementation of the rotor bead assay, which allows to directly measure the torque applied in magnetic tweezers experiments, has been hindered by a difficult sample preparation procedure. In order to overcome this limitation an efficient protocol for the insertion of chemical or structural modifications in long DNA substrates was developed. This was then further expanded to allow the introduction of labels in multiple loci and/or both strands and has been used successfully in a number of studies.
Furthermore this is the first report of tensile experiments performed on nucleosomes with a histone variant. H2AvD nucleosomes were studied due to the interest in the biological role of H2A.Z-family proteins. Interestingly, the variant nucleosomes appear to bind less DNA and to be evicted from the DNA at lower forces than those observed for canonical nucleosomes. These findings show an important role for the H2A-H2B dimers in the mechanical stability of nucleosomes. Furthermore these results are in agreement with recently proposed models of a dynamic nucleosome, in contrast to the long-standing view of nucleosomes as static structures.
26
van, der Ploeg Frederick, and Armon Rezai. "The Agnostic's Response to Climate Deniers: Price Carbon!" WU Vienna University of Economics and Business, 2018. http://epub.wu.ac.at/6895/1/WP_21.pdf.
Texto completoResumen
With the election of President Trump, climate deniers feel emboldened and moved from the fringes to the centre of global policy making. We study how an agnostic approach to policy, based on Pascal's wager and allowing for subjective prior probability beliefs about whether climate deniers are right, prices carbon. Using the DICE integrated assessment model, we find that assigning a 10% chance of climate deniers being correct lowers the global price on carbon in 2020 only marginally: from $21 to $19 per ton of carbon dioxide if policymakers apply "Nordhaus discounting" and from $91 to $84 per ton of carbon dioxide if they apply "Stern discounting". Agnostics' reflection of remaining scientific uncertainty leaves climate policy essentially unchanged. The robustness of an ambitious climate policy also follows from using the max-min or the min-max regret principle. Letting the coefficient of relative ambiguity aversion vary from zero, corresponding to expected utility analysis, to infinity, corresponding to the max-min principle, we show how policy makers deal with fundamental climate model uncertainty if they are prepared to assign prior probabilities to different views of the world being correct. Allowing for an ethical discount rate and a higher market discount rate and for a wide range of sensitivity exercises including damage uncertainty, we show that pricing carbon is the robust response under rising climate scepticism.<br>Series: Ecological Economic Papers
27
Onaran, Özlem, Valerie Bösch, and Markus Leibrecht. "How does globalization affect the tax burden on labour income, capital income and consumption in different welfare regimes. The case of Western and Eastern EU Member States." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/1392/1/document.pdf.
Texto completoResumen
This paper analyzes the effects of globalization on implicit tax rates (ITRs) on labour income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find a positive effect of globalization on the ITR on labour income in the EU15, but no effect on the ITR on capital income, and a negative effect on ITR on consumption. There is a significant negative effect on the ITR on capital income in the social-democratic and southern welfare regimes, a marginally significant negative effect in the liberal regime; a negative effect on the ITR on consumption in the social-democratic, conservative, and liberal regimes; and a positive effect on the ITR on labour income in all welfare regimes. In the CEE NMS there is no effect of globalization on any ITRs. (author's abstract)<br>Series: Discussion Papers SFB International Tax Coordination
28
Meyer, Anke Verena. "Netzpublikationen : Geschäftsgang und Verfügbarmachung /." Berlin, 2007. http://www.ib.hu-berlin.de/~kumlau/handreichungen/h210/h210.pdf.
Texto completo
29
Schneider, Olaf. "Sondersammlungen im 21. Jahrhundert Chancen und Perspektiven am Beispiel eines universitären Altbestandes mittlerer Größe ; die Universitätsbibliothek Gießen." Berlin, 2008. http://www.ib.hu-berlin.de/~kumlau/handreichungen/h221/h221.pdf.
Texto completo
30
Hondele, Maria. "An integrated view of the essential eukaryotic chaperone FACT in complex with histones H2A-H2B." Diss., Ludwig-Maximilians-Universität München, 2013. http://nbn-resolving.de/urn:nbn:de:bvb:19-168735.
Texto completoResumen
Summary: Structure of the FACT chaperone domain in complex with histones H2A-H2B, and a model for FACT-mediated nucleosome reorganization
Nucleosomes are the smalles unit of chromatin: two coils of DNA are wrapped around a histone octamer core, which neutralizes its charge and `packs' the lengthy molecule. Nucleosomes confer a barrier to processes that require access to the eukaryotic genome such as transcription, DNA replication and repair. A variety of nucleosome remodeling machines and histone chaperones facilitate nucleosome dynamics by depositing or evicting histones and unwrapping the DNA.
The eukaryotic FACT complex (composed of the subunits Spt16 and Pob3) is an essential and highly conserved chaperone. It assists the progression of DNA and RNA polymerases, for example by facilitating transcriptional initiation and elongation. Further, it promotes the genome-wide integrity of chromatin structure, including the suppression of cryptic transcription.
Genetic and biochemical assays have shown that FACT's chaperone activity is crucially mediated by a direct interaction with histones H2A-H2B. However, the structural basis for how H2A-H2B are recognized and how this integrates with FACT’s other functions, including the recognition of histones H3-H4 and of other nuclear factors, is unknown.
In my PhD research project, I was able to reveal the structure of the yeast chaperone domain in complex with the H2A-H2B heterodimer and show that the Spt16M module in FACT’s Spt16 subunit establishes the evolutionarily conserved H2A-H2B binding and chaperoning function. The structure shows how an alpha-helical `U-turn' motif in Spt16M interacts with the alpha-1-helix of H2B. The U-turn motif scaffolds onto a tandem pleckstrin-homology-like (PHL) module, which is structurally and functionally related to the H3-H4 chaperone Rtt106 and the Pob3M domain of FACT. Biochemical and in vivo assays validate the crystal structure and dissect the contribution of histone tails and H3-H4 toward FACT binding.
My results show that Spt16M makes multiple interactions with histones, which I suggest allow the module to gradually invade the nucleosome and ultimately block the strongest interaction surface of H2B with nucleosomal DNA by binding the H2B alpha-1-helix. Together, these multiple contact points establish an extended surface that could reorganize the first 30 base-pairs of nucleosomal histone–DNA contacts.
Further, I report a brief biochemical analysis of FACT’s heterodimerization domain. Its PHL fold indicates shared evolutionary origin with the H3-H4-binding Spt16M, Pob3M and Rtt106 tandem PHL modules. However, the Spt16D–Pob3N heterodimer does not bind histones, rather it connects FACT to replicative DNA polymerases.
The snapshots of FACT’s engagement with H2A-H2B and structure-function analysis of all its domains lay the foundation for the systematic analysis of FACT’s vital chaperoning functions and how the complex promotes the activity of enzymes that require nucleosome reorganization.<br>Zusammenfassung: Struktur der FACT Chaperon-Domäne im Komplex mit Histonen H2A-H2B, und ein Modell für die FACT-vermittelte Restrukturierung des Nukleosoms
Nukleosomen sind die kleinsten Bausteine des Chromatin: das DNA Molekül wickelt sich in zwei Windungen um einen Oktamer aus Histon-Proteinen, die seine Ladung neutralisieren und es ordentlich `verpacken'. Deshalb sind Nukleosomen ein Hindernis für alle nukleären Prozesse, die Zugang zur DNA erfordern, wie zum Beispiel Transkription, Replikation oder Reparatur der DNA. Verschiedene Protein-Komplexe (ATP-abhängige `Remodeler' und ATP-unabhängige Histon-Chaperone) halten Nukleosomen in einem dynamischen und zugänglichen Zustand, indem sie Histone aus- oder ein-bauen, oder die DNA vom Oktamer abwickeln.
Der eukaryotische FACT Komplex ist ein hochkonserviertes, heterodimeres Histon-Chaperon (aus den Unterheiten Spt16 und Pob3), das DNA und RNA Polymerasen unterstützt, durch Nukleosomen hindurchzuschreiben. Gleichzeitig stellt es sicher, dass die Chromatin-Integrität erhalten bleibt und unterdrückt dadurch z.B. Transkription von sogenannten kryptischen Promotoren.
Genetische und biochemische Experimente haben gezeigt, dass die Interaktion mit Histonen, vor allem mit dem H2A-H2B Histon-Dimer, entscheidend für die Funktionalität von FACT als Histon Chaperon ist. Es fehlten jedoch molekulare oder strukturelle Informationen wie die Histone gebunden werden und wie dies mit den anderen biologischen Funktionen von FACT zusammenspielt, wie zum Beispiel der Interaktion mit Histonen H3-H4 oder anderen nukleären Faktoren, und letztendlich wie das reorganisierte Nukleosom aussehen könnte.
In dieser Arbeit habe ich die H2A-H2B bindende Domäne von FACT, Spt16M, identifiziert und ihre Struktur im Komplex mit H2A-H2B gelöst. Die H2A-H2B Bindung habe ich biochemisch verifiziert, verfeinert und den Phänotyp von wichtigen Spt16M-Aminosäuren in vivo in Hefe analysiert. Ein strukturell und funktionell konserviertes, neuartiges `U-turn' (Kehrtwende) Motif interagiert mit der alpha-1-Helix des globulären Kerns von Histon H2B; diese hydrophobe Interaktion mit mikromolarer Affnität ist essentiell für die Komplex-Stabilität. Ein konservierter `acidic patch' (`negativ geladene Partie') interagiert zusätzlich mit dem unstrukturierten N-terminalen Ende von H2B und stabilisiert dadurch den Komplex kinetisch.
Das Spt16M U-turn Motif ist auf ein Tandem-PHL (pleckstrin-homology like) Modul aufgebaut, das hohe strukturelle Verwandtschaft zu den Histon-Chaperonen Rtt106 und Pob3M aufweist. Wie Rtt106 und Pob3M bindet auch Spt16M Histone H3-H4. Die Interaktion wurde biochemisch auf die alpha-N-Helix von H3 eingegrenzt.
Zusammenfassend bindet Spt16M an drei Stellen auf der Histon-Oktamer Oberfläche des Nukleosoms. Diese bilden eine zusammenhängende Fläche, welche die ersten 30 Basenpaare der nukleosomalen DNA koordiniert. Vermutlich erfolgt die Interaktion von Spt16M mit dem Nukleosom schrittweise: Zunächst bindet Spt16M über das frei zugänglichen N-terminale Ende von H2B an das Nukleosom. Dort `verharrt' das Chaperon bis die beiden stärkeren Interaktions-Stellen (die alpha-N Helix von H3 und die alpha-1 Helix von H2B), welche meist von DNA bedeckt sind, durch spontanes Ablösen der DNA freigelegt werden. Letztendlich würde die vollständige Bindung von FACT an das Nukleosom die ersten 30 Basenpaare DNA verdrängen und dadurch das Nukleosom destablisieren, so dass andere nukläere Prozesse (z.B. Polymerasen) auf die DNA Stränge zugreifen können.
Des Weiteren habe ich die Heterodimerisierungs-Domäne von FACT biochemisch analysiert. Spt16D-Pob3N besteht ebenfalls aus PHL Domänen, diese können jedoch keine Histone binden. Stattdessen koppeln sie den Chaperon-Komplex an die DNA Replikations-Maschinerie.
Die vorgestellten Ergebnisse legen den Grundstein für strukturelle und mechanistische Studien wie der holo-FACT Komplex mit dem Nukleosom interagiert, und wie sich dies in den Replikations- und Transkriptions-Prozess eingliedert.
31
Prokudin, Maria. "Étude de l’initiation de la traduction des ARNm des histones H2A, H2B, H3 et H4." Strasbourg, 2010. https://publication-theses.unistra.fr/public/theses_doctorat/2010/PROKUDIN_Maria_2010.pdf.
Texto completoResumen
Chez les eucaryotes, l’initiation de la traduction des ARNm est un processus très contrôlé, qui dans le cas classique fait intervenir la coiffe en 5’ des ARNm et une douzaine de facteurs protéiques. Le sujet de ma thèse est l’étude du mode de l’initiation de la traduction des ARNm des histones H2A, H2B, H3 et H4. Ce sont des protéines essentielles, qui doivent être synthétisées de façon stoechiométrique afin de former les octamères d’histones, nécessaires à la compaction de l’ADN, et d’éviter la toxicité de leur forme libre. Les études effectuées au laboratoire sur l’ARNm d’H4 ont montré une très forte efficacité de traduction et un mode atypique de l’initiation de sa traduction, caractérisé par un recrutement interne du ribosome sur des éléments structuraux localisés au sein de sa séquence codante. Suite à la mise en évidence de la fixation interne et indépendante de la coiffe du facteur eIF4E sur l’ARNm d’H4, dans le premier volet de ma thèse j’ai caractérisé le site de fixation de ce facteur ainsi que l’impact qu’il pourrait avoir sur le déroulement de l’initiation de la traduction de cet ARNm. Dans la deuxième partie de mon travail de thèse, j’ai montré que le mode d’initiation de la traduction de l’ARNm d’H3 ressemblait fortement à celui d’H4, tandis qu’il était différent pour ceux d’H2A et H2B. L’étude plus approfondie des éléments en cis et en trans régulant la traduction de l’ARNm d’H3, et notamment la résolution de sa structure secondaire par des approches expérimentales et bioinformatiques, m’a permis en partie d’expliquer les caractéristiques de l’initiation de sa traduction atypique<br>In eukaryotes, mRNA translation initiation is a highly controlled process and in the classical way involves the cap at 5’ end of mRNA and twelve factors. The topic of my thesis is the study of translation initiation of histones H2A, H2B, H3 and H4 mRNA. Histones are essential proteins, that must be stoichiometrically synthesized, to form histones octamers, needed to compact the cell’s DNA, and to avoid the toxicity of their free form. Studies of H4 mRNA, made in the laboratory, showed very strong translation efficiency and an atypical translation initiation process, characterized with the internal recruitment of the ribosome, on structured elements inside the coding sequence. After showing the internal and cap-independent interaction of the eIF4E factor, in the first part of my thesis I characterized the interaction site of this factor and its possible impact on the translation initiation of H4 mRNA. In the second part of my PhD thesis, I showed that the translation initiation of H3 mRNA resembled that of H4 mRNA, whereas being different for H2A and H2B mRNA. A more thorough study of cis and trans acting elements regulating the translation initiation of H3 mRNA, and especially the resolution of this mRNA secondary structure by means of experimental and bioinformatical approaches, allowed me to partly explain the properties of this atypical process
32
Couppez, Maurice. "Les histones H2A, H2B, H3 et H4 : préparation, fragments, structure secondaire, immunologie, interaction avec l'ADN, acétylation." Lille 1, 1996. http://www.theses.fr/1996LIL12034.
Texto completoResumen
Les histones constituent, abstraction faite de l'eau, environ le tiers de la masse du noyau ; ce sont des constituants intrinsèques de la chromatine. Nous avons décrit cette dernière sous son aspect statique (composition, structure) et sous son aspect fonctionnel (réplication, mitose, différentiation, transcription). Une attention particulière a été accordée aux modifications post-synthétiques des histones. Après avoir mis au point un protocole permettant l'obtention de grandes quantités d'histones pures, nous avons utilisé une partie de celles-ci pour la préparation de grands fragments. Les histones h3 et h4 ont pu d'autre part être fractionnées selon leur degré d'acétylation (acétylation post-traductionnelle des fonctions epsilon-amine des lysines) par deux méthodes de chromatographie d'échange d'ions. L'une est effectuée à pH 6,8 en milieu réducteur à partir d'un mélange d'histones h3 et h4. Les histones sont élues sous forme de complexes h3-h4, dans l'ordre décroissant de leur degré d'acétylation. L'autre méthode qui procède à partir d'une histone isolée est moins douce (urée 6m, pH 3) mais conduit à la séparation totale des sous-espèces de l'histone h4. Tout ce matériel a été utilisé pour des études biochimiques, biophysiques et immunologiques, ce qui a permis notamment les observations qui suivent : les propriétés antigéniques sont liées à la structure secondaire. Les zones en hélice des histones sont essentielles dans la stabilisation de l'ADN en forme b. Le comportement in vitro des histones h3 et h4 dépend étroitement du variant d'histone h3 considère et du milieu. Les particules, reconstituées à partir d'histones acétylées, ou non acétylées, apparaissent semblables en microscopie électronique et en dichroïsme circulaire, mais différent quelque peu par leurs propriétés antigéniques. L'acétylation de l'histone h4 se fait dans un certain ordre, cet ordre dépend du processus cellulaire dans lequel elle est impliquée
33
Petutschnig, Matthias. "Regulatory Compensation Limits and Business Performance - Evidence from the National Football League." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5564/1/SSRN%2Did2972655.pdf.
Texto completoResumen
Executives' compensation has been on the forefront of the public and political debate since
the recent financial crisis. One of the measures publicly discussed is a general upper
boundary to top management compensation packages ("salary cap", "maximum wage").
While such measures are novelties to the corporate world, the North American major sports
leagues have been using maximum compensation regulations for decades. This paper
exploits the 23-year experience with salary cap regulations from the National Football
League (NFL). The results show a significant negative relation between the success of NFL
teams and the amount of the net (after-tax) salary cap represented by the personal income
tax rate of the teams' home states. A team from California (highest average tax rate) wins
2.256 games less per year and has an 11% reduced probability of making the playoffs than
a team located in a no-tax state such as Florida or Texas. The paper contributes to and
informs the ongoing public and political debate regarding the regulation of executive
compensation, and its effects on the performance of the regulated entities.<br>Series: WU International Taxation Research Paper Series
34
Galtayries, Anouk. "Etude de l'adsorption et de la réactivité de H2O, H2S et SO2 sur le cuivre et ses oxydes." Lille 1, 1996. http://www.theses.fr/1996LIL10020.
Texto completoResumen
Dans le cadre d'une meilleure compréhension des phénomènes liés à la corrosion de surfaces métalliques et d'empoisonnement de catalyseurs à base de cuivre, nous avons mené une étude des étapes initiales de l'interaction de molécules réactives avec des substrats en cuivre poly cristallin ou ses oxydes. Deux méthodes d'analyse complémentaires ont été utilisées: la spectroscopie de photoélectrons induits par rayons x qui nécessite un conditionnement sous ultra-haut vide et la mesure de variation de potentiel de surface par la méthode de kelvin, qui permet de mener des séquences réactionnelles sous flux gazeux, a pression atmosphérique jusqu'à 400c. Les adsorptions d'eau ou de méthanol, pratiquement entièrement réversibles à température ambiante sur Cu, conduisent à des variations de potentiel opposées. Elles résultent d'une répartition électronique totalement différente. Des cycles d'interaction de h2/o2 sur le métal prétraite par l'hydrogène permettent de suivre les cinétiques d'adsorption: ordre 1 ou cinétique d'elovich pour h2. Les interactions avec h2s et so2 conduisent à une dissociation des molécules sur les différents substrats, laissant des espèces s (a) de type sulfure. Pour h#2s, le métal est le substrat le plus réactif alors que c'est cou qui présente la plus forte affinité pour so2. Cependant, les solides évoluent tous vers la formation en surface de Cu+ quel que soit le degré d'oxydation initial. Avec so2, outre s(a), sont également détectées des espèces so2(a), so3(a) et so4(a) selon la température, l'exposition et la nature de la surface. Les résultats de ce travail et la méthodologie adoptée se révèlent très intéressants dans le contexte de la corrosion du cuivre. Une extension vers l'étude de la réactivité d'autres métaux, de films d'oxydes ou de sulfures, modelés de catalyseurs, est actuellement en cours.
35
Bastani, Spencer, and Daniel Waldenström. "Salience of Inherited Wealth and the Support for Inheritance Taxation." WU Vienna University of Economics and Business, 2019. http://epub.wu.ac.at/7009/1/wp_bastani_waldenstr%C3%B6m.pdf.
Texto completoResumen
We study how attitudes to inheritance taxation are influenced by information
about the role of inherited wealth in society. Using a randomized experiment in
a register-linked Swedish survey, we find that informing individuals about the
large aggregate importance of inherited wealth and its link to inequality of opportunity
significantly increases the support for inheritance taxation. The effect
is almost uniform across socio-economic groups and survives a battery of robustness
tests. Changes in the perceived economic importance of inherited wealth and
altered views on whether luck matters most for economic success appear to be the
main driving factors behind the treatment effect. Our findings suggest that the
low salience of inherited wealth could be one explanation behind the relatively
marginalized role of inheritance taxation in developed economies.<br>Series: INEQ Working Paper Series
36
Petutschnig, Matthias, and Stefanie Chroustovsky. "Comparability Adjustments. A Literature Review." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6597/1/SSRN%2Did3266107.pdf.
Texto completoResumen
This paper aims at providing a comprehensive overview of existing literature on the topic of comparability adjustments. Based on existing literature the most commonly used adjustments can be categorized in two broad categories: "accounting and financial risks adjustments" and "strategic/market adjustments". With the exception of working capital adjustments, the lack of guidance and recognized standardized application will quite possibly lead to continued discrepancies in their use. Taxpayers continue to struggle with the immense amount of documentation as well as justification requirements when it comes to adjustments, as there is no clear path to follow and very few practical application examples, which would unify the application of adjustments. As seen, even though the topic of comparability adjustments has been around since before the first version of the OECD TP Guidelines, the topic is yet to be fully explored in both official guidance as well as literature, research and especially practical tools.<br>Series: WU International Taxation Research Paper Series
37
Berger, Melissa, Gerlinde Fellner-Röhling, Rupert Sausgruber, and Christian Traxler. "Higher taxes, more evasion? Evidence from border differentials in TV license fees." Elsevier, 2016. http://dx.doi.org/10.1016/j.jpubeco.2016.01.007.
Texto completoResumen
This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. Our preferred estimator indicates that a one percent increase in fees raises the evasion rate by 0.3 percentage points. The positive effect of fees on evasion is confirmed in different parametric and non-parametric approaches and survives several robustness checks.
38
Kürthy, Marián. "Kogenerační jednotka s absorpčním TČ." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-230314.
Texto completoResumen
This diploma work aims to evaluate the functional connection of the cogeneration unit with an internal combustion engine and an absorption heat pump to increase the heating effect of the cogeneration. The aim of this work is to design a functional system and evaluate it from the technical - economic terms. In the introduction of the theoretical work the applied cogeneration technologies used in combined heat and power production are presented. Then there is described the principle of heat pumps, their basic components and theoretical comparison of compression and absorption heat pumps. In the practical part of this work is for a specific application in the area Technická 2 proposed merger of the cogeneration unit with an internal combustion engine and an absorption heat pump, while detailed design parameters used in absorption heat circulation are set. At the end of this paper there are designed various heat exchangers of applied absorption heat pump. The final part of the work is devoted to technical - economic assessment of applied design. In this assestment three different types of heat pumps are compared: Absorption heat pump with working solution H2O-LiBR, absorption heat pump with working fluids NH3-H2O and compressor heat pump.
39
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. "What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5797/1/delivery.pdf.
Texto completoResumen
All over the world, firms and governments are increasingly concerned about the
rise in tax complexity. To manage it and develop effective simplification measures, detailed
information on the current drivers of complexity is required. However, research on this topic
is scarce. This is surprising as the latest developments - for example, triggered by the BEPS
project - give rise to the conjecture that complexity drivers may have changed, thus questioning
the findings of prior studies. In this paper, we shed light on this issue and provide a
global picture of the current drivers of tax complexity that multinational corporations face
based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results
show that prior complexity drivers of the tax code are still relevant, with details and changes
of tax regulations being the two most influential complexity drivers. We also find evidence
for new relevant complexity drivers emerging from different areas of the tax framework, such
as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law
amendments (tax enactment). Based on the responses of the practitioners, we develop a concept
of tax complexity that distinguishes two pillars, tax code and tax framework complexity,
and illustrates the various aspects that should be considered when assessing the complexity
of a country's tax system.<br>Series: WU International Taxation Research Paper Series
40
CERNA, ELIZABETH ROXANA VILLOTA. "CONTROL ROBUSTO DE VIBRACIONES: APLICACIONES DE UN CONTROLADOR H2=H1." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2001. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=1952@1.
Texto completoResumen
CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICO<br>O controle ativo de vibrações consiste na supressão ou
atenuação das vibrações mediante a adição deliberada de
forças de controle ao sistema. O controle ativo de
vibrações tem um grande interesse na indústria aeroespacial
devido às restrições de peso. As técnicas de controle ótimo
não são propícias quando se tem dinâmica não-modelada,
incertezas paramétricas e ambientes ruidosos, como é o caso
na indústria aeroespacial. Assim, as técnicas de controle
robusto parecem mais adequadas. A procura da maior família
de perturbações em torno de uma dada planta nominal
estabilizável por um único contro-lador em malha fechada
pode ser formulada como o problema de controle H 1 .
De fato,para muitos problemas de controle que requerem bons
desempenhos, como por exemplo,controle de grandes sistemas
espaciais, o controle ótimo robusto (controle H2=H 1 ) é um
dos que assegura a robustez em estabilidade e o desempenho
ótimo requerido. O presente trabalho considera o problema
de atenuação de distúrbios para uma viga flexível
simplesmente apoiada. A viga é modelada como um sistema de
parâmetros concentrados.
Um procedimento é estabelecido de forma que se leve em
conta o desempenho da viga controlada e a robustez em
estabilidade do sistema controlado. O problema de controle
foi formulado em um contexto hilbertiano que permitiu
garantir a existência (e unicidade) da solução. Uma
aproximação do controlador é calculada através de uma pro-
jeção da solução em um espaço de dimensão finita gerado
pelo método de Galerkin considerando-se funções racionais
como base para um espaço de Hardy ponderado. Resultados da
aplicação indicam que o desempenho é fortemente relacionado
à estabilidade. Existe um compromisso entre estabilidade e
desempenho.<br>EL control activo de vibraciones consiste en suprimir o
atenuar las vibraciones adicionando deliberadamente fuerzas
de control al sistema. El control activo de vibraciones
levanta gran interés en la industria aeroespacial debido a
las restricciones de peso. Las técnicas de control óptimo
no son propicias cuando se tiene una dinámica no modelada,
errores paramétricas y ambientes ruidosos, como es el caso
en la industria aeroespacial. Así, las técnicas de control
robusto parecen más adecuadas. La búsqueda de la mayor
familia de perturbaciones en torno a una planta nominal,
estabilizable por un único controlador en malla cerrada
puede ser formulada como el problema de control H1. De
hecho, para muchos problemas de control es necesario un
buen desempeño, como por ejemplo, el control de grandes
sistemas espaciales, el control óptimo robusto (control
H2=H1 ) es uno de los que asegura la robustez en
estabilidad y el desempeño óptimo requerido. El presente
trabajo considera el problema de atenuación de disturbios
para una viga flexible simplemente apoyada, modelando la
viga como un sistema de parámetros concentrados. Se
establece un procedimiento que considera el desempeño de la
viga controlada y la robustez en estabilidad del sistema.
El problema de control fue formulado en un contexto
hilbertiano, lo que permitió garantizar la existencia (y
unicidad) de la solución. Posteriormente, se calcula una
aproximación del controlador a través de una proyección de
la solución en un espacio de dimensión finita generado por
el método de Galerkin considerando funciones racionales
como base para un espacio de Hardy ponderado. Los
resultados de la aplicación indican que el desempeño está
fuertemente relacionado con la estabilidad. Existe un
compromiso entre estabilidad y desempeño.
41
Leconte, Jérôme. "Etude quantique d'adsorption sur des surfaces parfaites H20/Si(III)7x7 et H2/Ti02(110)." Paris 6, 2002. http://www.theses.fr/2002PA066533.
Texto completo
42
Fahmi, Mohamed. "Etude de la sulfuration par H2S/H2 de deux aciers au manganèse : influence de l'aluminium." Dijon, 1989. http://www.theses.fr/1989DIJOS020.
Texto completo
43
Hondele, Maria [Verfasser], and Andreas [Akademischer Betreuer] Ladurner. "An integrated view of the essential eukaryotic chaperone FACT in complex with histones H2A-H2B / Maria Hondele. Betreuer: Andreas Ladurner." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2013. http://d-nb.info/1052015298/34.
Texto completo
44
Madebène, Bruno. "Etude théorique du couplage vibrationnel de la liaison hydrogène dans les complexes HX- - - H2Y (X=F,Cl et Y=O,S)." Paris 6, 2005. http://www.theses.fr/2005PA066325.
Texto completo
45
Petutschnig, Matthias, and Silke Rünger. "The Effects of a Tax Allowance for Growth and Investment - Empirical Evidence from a Firm- Level Analysis." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5722/1/SSRN%2Did3024190.pdf.
Texto completoResumen
We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction, the application and the repeal of a similar allowance in Austria during the early 2000s to evaluate the effects of the AGI on corporate equity and profit distribution. Our analysis provides evidence that such an allowance could increase corporate equity ratios by 5.5 percentage points and reduce profit distributions by 7.6 percentage points. These effects are stronger than those the previous literature for traditional Allowance for Corporate Equity (ACE) tax systems has identified.
Additionally, we contribute to the recently expanding literature on the influence of ownership on tax planning as we find significant differences in the utilization of the
AGI depending on individual specifics of the majority shareholder as well as depending on the number of shareholders of the respective firms.<br>Series: WU International Taxation Research Paper Series
46
Balabushko, Oleksii, Sebastian Beer, Jan Loeprick, and Felipe Vallada. "The direct and indirect costs of tax treaty policy - Evidence from Ukraine." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5402/1/SSRN%2Did2922156.pdf.
Texto completoResumen
This study combines macro and micro data to quantify the revenue effects of double tax treaties. First, drawing on administrative information, the study estimates the tax sensitivity of income flows (dividend, interest, and royalty payments) at an aggregate level. The analysis finds important direct revenue costs linked to treaty restrictions on taxing rights, especially for flows into a few major investment hubs. However, high elasticities of income flows also suggest that increases in withholding rates at the individual treaty partner level would not necessarily result in more revenue collection. Second, the study uses firm- level information to estimate the sensitivity of reported profitability to changes in the relevant treaty network. The analysis of the reported earnings of multinational enterprise affiliates in Ukraine suggests that the ownership structure and operations with affiliates in certain jurisdictions explain reported profitability, and should thus receive increased attention in risk assessment and transfer pricing audit activities.<br>Series: WU International Taxation Research Paper Series
47
Placek, Brandon Jeremy. "Stability and folding of the H2A/H2B dimer effect of N-terminal tail removal and incorporation of the histone variant H2A.Z /." Online access for everyone, 2004. http://www.dissertations.wsu.edu/Dissertations/Summer2004/b%5Fplacek%5F072804.pdf.
Texto completo
48
Kohlhase, Saskia, and Jochen Pierk. "Why are U.S.-Owned Foreign Subsidiaries Not Tax Aggressive?" WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5164/1/SSRN%2Did2815112.pdf.
Texto completoResumen
This paper empirically tests a theory laid out in Scholes et al. (2015, p. 315) that the U.S.
worldwide tax system reduces the incentive of U.S. parent companies to be tax aggressive in
their foreign subsidiaries. Investors subject to a worldwide tax system pay taxes on their
worldwide income, regardless of the origin thereof. Therefore, a U.S. investor pays the difference
between the effective tax payment abroad and the higher U.S. statutory tax when profits are
repatriated. In contrast, investors subject to territorial tax systems gain the full tax savings from
being tax aggressive abroad. Our results show that U.S.-owned foreign subsidiaries have a by 1.2
percentage point higher average GAAP effective tax rate (ETR) compared to subsidiaries owned
by foreign investors from countries with a territorial system. We contribute to the literature by
showing a mechanism, other than cross-country profit shifting, why U.S. multinational
companies have higher GAAP ETRs than multinationals subject to territorial tax systems. (authors' abstract)<br>Series: WU International Taxation Research Paper Series
49
Kronberger, Ralf, and Christoph Schmid. "Effects of the Austrian Income Tax Reform 2015/2016 on Private Consumption: Survey Findings." WU Vienna University of Economics and Business, 2018. http://epub.wu.ac.at/6769/1/wp275.pdf.
Texto completoResumen
We use survey findings to analyse the effects of the Austrian income tax reform 2015/2016 on private consumption differentiated by income classes. Using survey data, we also estimate the corresponding average marginal propensities to consume and compare them to applied average marginal propensities to consume in economic models used to analyse the previous two income tax reforms in Austria. The estimated average marginal propensity to consume amounts to approximately 0.46, whereby in tendency increasing from the lowest income class (0.42-0.43) to the highest income class (0.48-0.50). Our estimated average marginal propensity to consume across all income classes basically corresponds to those used in economic models to evaluate the income tax reform 2015/2016. However, our estimated marginal propensities to consume by income classes fundamentally differ from those used in the economic models.<br>Series: Department of Economics Working Paper Series
50
Amberger, Harald. "Tax Uncertainty and Dividend Payouts." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5511/1/SSRN%2Did2945877.pdf.
Texto completoResumen
I examine whether and to what extent tax uncertainty affects a firm's dividend payouts. Based on the argument that tax uncertainty impairs the persistence and predictability of after-tax cash flows, I hypothesize and find that firms with greater tax uncertainty exhibit a lower probability of dividend payouts. The effect of tax uncertainty is stronger in the presence of financial constraints and weaker for firms that distribute dividends to alleviate agency conflicts. Furthermore, I find a negative effect of tax uncertainty on dividend levels, which is moderated by the costs of dividend reductions. These results are economically meaningful as a one standard deviation higher tax uncertainty leads to a 9.9 percentage point lower probability and a $23.6 million reduction in dividend payouts. Taken together, my findings document a real effect of tax avoidance and contribute to the understanding of interactions between uncertain tax avoidance and a firm's financial ecosystem.<br>Series: WU International Taxation Research Paper Series