Research and standardisation in nanotechnology: evidence from Germany

Nanoscience and nanotechnology are science fields which are growing extremely dynamically. Germany occupies the top position in Europe and is only second to the US worldwide, which can be attributed to growing research promotion by the state. Based on a general conceptual framework on the role of different types of standards in the research process and technology life cycle, we argue that the market success of nanotechnology applications depends very much on the development of corresponding standards, which clarify not only terminology, measurement and testing methods, but also regulate safety and health aspects and specify interfaces. Other countries, European and international standardisation organisations have launched first initiatives rather early. However, Germany was not able to translate its excellent starting position in nanotechnology research into a leading position in standardisation initiatives, which pave the way for future commercialisation of nanotechnology and also the basis for the next generation of research activities. Based on a survey among stakeholders of German nanotechnology research, we are able not only to provide a first empirical validation of our conceptual model on the role of standards in the research process, but also to define the major problems at the interface between research and standardisation, and finally, to recommend possible options for their solution.

关于完善个人所得税法若干重大问题的法律思考

在西方市场经济国家，因个人所得税的主体税种地位及其与人民利益直接相关，个人所得税法的完善与否已被视为一国税制是否成熟的重要标尺之一。在我国，随着改革开放的实施与深入，《个人所得税法》得以于1980年9月颁行，其后又历经1993年10月、1999年8月两次修订，…….     

Tax relief,tax wedge and regional employment: evidence from Italy

In this paper I overview the legislative framework, referred to the Italian policies of tax relief on labour income and Fiscalizzazione, then I investigate the impact of the tax wedge on regional employment in Italy. The results show a negative effect, especially in the northern regions, due to the presence of a developed decentralized bargaining level that may lead to mechanisms of real wage resistance with negative consequences on employment, not only in the short term. The evidence suggests a differentiated effect not only among regions but also among sectors that might suggests to focus these policies on regions and sectors where the effect of the tax wedge on employment is greater, other than to promote the development of a second-level bargaining even in the South that could take into account local labour productivity changes.     

关于完善我国个人所得税法的设想

我国个人所得税法虽经历次修改但仅是局部微调,没有弥补现行个税法的根本缺陷,我国个人所得税法的改革和完善仍任重而道远。本文借鉴国外个人所得税法改革的合理成分,在分析我国个人所得税法缺陷的基础上,提出应在分类征收模式向分类与综合相结合的征收模式转变;减少累进税率级次,降低最高边际税率;实行税收特别措施;采用基本扣除与专项扣除相结合的方式,建立弹性税制,推广税收指数化和加强征管五个方面予以完善。     

Assessing the effectiveness of tax administration in macroeconomic stability: evidence from 26 European Countries

Economic Change and Restructuring - The purpose of this paper is the assessment and comparative analysis of the relative efficiency of the tax administrations of 26 European countries in 2017,...     

Corporate health benefits and the indexing of the personal income tax

This note focuses on the role of the personal income tax in reducing the effective price of health care benefits. Tax-bracket creep is shown to provide a cushion that absorbs relatively large increases in health benefit costs, thus reducing the impetus for employer initiatives to control health care costs. It is hypothesized that the Economic Recovery Tax Act of 1981, with its provision for the indexing of tax brackets, will increase employer concern, and may therefore spur the development of effective employer initiatives to reduce the costs of health benefits.     

Nonlinear convergence in Asian interest and inflation rates: evidence from Asian countries

We examine the dynamics of convergence in seven Asian countries for nominal and real interest rates, and inflation rates. We test for convergence relative to the U.S. and Japan, using quarterly data 1973:2–2011:3, employing nonlinear unit root tests. The linearity test shows evidence of nonlinearity in all the cases. In most cases, we find evidence of logistic smooth transition autoregression-type non-linearity. Moreover, nonlinear unit root tests reveal evidence of nonlinear stationary nominal and real interest rates and inflation differentials in all cases. We interpret these results as convergence in inflation rates and real and nominal interest rates.     

Age structure and crime rates: The conflicting evidence

Because arrest rates are especially high for teenagers and young adults, criminologists have long contended that age structure changes affect crime trends. In recent years, however, this belief has been drawn into question because crime has not declined even though high-crime age groups have shrunk. We argue that the age/crime relationship is probably exaggerated because the high arrest rates for younger persons are due partly to their lesser ability to escape arrest, younger persons commit more group crime, and the age structure of victims should be taken into account. We then review 90 studies that regress crime rates on age structure; only a small minority consistently finds significant relationships. Because of methodological problems in this research, one cannot conclude that the age/crime relationship does not exist, but the weight of evidence shows that forecasts based on demographic trends are not likely to be helpful.     

Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy

We use official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980:1–2006:4 to investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. Three hitherto unexplored issues are addressed. First, using different measures of aggregate economic activity as reference variables in estimating the average tax burden, we examine the size and dynamics of the overburden traceable back to tax evasion. Second, exploiting cointegration techniques, we quantify the elasticity between tax evasion and the average tax rate in Italy. We then comment on the complex dynamic interaction between the tax burden and tax evasion to ascertain whether in the Italian experience there is evidence for any “vicious circle” between them.     

The impact of population heterogeneity and income inequality on homicide rates: a cross-national assessment

The current research produces regression models with sample sizes from 127 to 131 by initially employing a data set of 170 nations. The current study finds that ethnic heterogeneity and linguistic heterogeneity lead to higher homicide rates. However, religious heterogeneity has no impact on homicide rates. The present article also tests an interaction effect between population heterogeneity and income inequality. Unlike J. R. Blau and Blau (1982) and Avision and Loring (1986) proposition, the interaction term is not related to national homicide rates. The current study also discusses the theoretical implications of those findings.     

反思与重构：个税自行申报的法制推进

个税自行申报遇冷从深层次上说是遭遇制度之困,有必要对此现象的产生作系统性的制度分析.欲促进个税自行申报制度的全面推进,不仅需要完善其本身制度设计,而且需要转变理念、健全与跟进相关配套法律制度.     

The size of the underground economy in Germany: a correction of the record and new evidence from the modified-cash-deposit-ratio approach

Based on the Ahumada et al. (Rev Income Wealth 53(2):363–371, 2007) critique we revise existing estimates of the size of the German underground economy. Among other things, it turns out that most of these estimates are untenable and that the tax pressure induced size of the German underground economy may be much lower than previously thought. To this extent, German policy and law makers have been misguided during the last three decades. Therefore, we introduce the Modified-Cash-Deposit-Ratio approach, which is not subject to the recent critique and apply it to Germany for the period 1960–2008.