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Rozprawy doktorskie na temat „H21”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 18 lutego 2022

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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.

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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

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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.

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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 w

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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.

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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 dev

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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.

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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

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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.

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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 re

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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.

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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 d

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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.

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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 coun

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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.

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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 un

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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.

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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

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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.

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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 factor

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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.

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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, ho

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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.

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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-m

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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.

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"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.

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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.

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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 soc

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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.

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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 impac

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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.

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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

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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.

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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

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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.

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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 on

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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.

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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

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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.

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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 f

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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.

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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-s

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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.

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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. Surprising

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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.

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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 Parad

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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.

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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

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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.

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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 torsio

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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.

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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 to

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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.

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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 consum

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28

Meyer, Anke Verena. "Netzpublikationen : Geschäftsgang und Verfügbarmachung /." Berlin, 2007. http://www.ib.hu-berlin.de/~kumlau/handreichungen/h210/h210.pdf.

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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.

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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.

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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

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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.

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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 t

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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.

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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 h

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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.

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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 s

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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.

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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 sou

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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.

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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 matte

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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.

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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 whe

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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.

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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.

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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.

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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

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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.

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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 comp

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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.

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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 perturbaç

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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.

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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.

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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.

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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.

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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.

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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

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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.

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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 collec

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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.

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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.

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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 abr

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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.

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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 estim

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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.

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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 reducti

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