126 research outputs found
Yritysveropohjan harmonisointi (CCCTB) ja Suomen yhteisöverotuotto
No full textTässä tutkimuksessa arvioidaan Euroopan komission direktiiviesityksen mukaisen yhteisen yhdistetyn veropohjan (CCCTB) verotuottoseuraamuksia Suomelle. Komission esitys on jatkoa vuonna 2011 tehdylle esitykselle ja on tavoitteidensa osalta sekä rakenteeltaan monin tavoin edeltäjänsä kaltainen. Keskeisiä uusia elementtejä ovat osallistumisen pakollisuus tietyn kokoluokan ylittäville konserneille, verrattain avokätinen tutkimus- ja kehitystoiminnan (T&K) menojen vähennysoikeus sekä omaan pääomaan liittyvä (AGI) vähennys, jonka tarkoituksena on pienentää vääristymää velkarahoitteisten ja omalla pääomalla rahoitettujen investointien verokohtelujen välillä.
Tutkimuksessa tehtyjen staattisten laskelmien mukaan ehdotettu konsernitasoinen yhteisöveromalli pienentää Suomen yhteisöveropohjaa. Veropohjan pieneneminen on suurelta osin seurausta tappiontasauksen mahdollisuudesta konsernin sisällä sekä uusista vähennyksistä (T&K ja AGI). Vähennykset puolestaan kannustavat liittymään uuteen järjestelmään myös paljon sellaisia konserneja, joille tämä ei olisi kokonsa puolesta pakollista. Laskelmien perusteella maiden välisen veropohjien jakautumisen määrittävä jakokaava ei vaikuta Suomen kannalta erityisen epäedulliselta, vaan Suomen yhteisöveropohjan pieneneminen seuraa valtaosin muista veromallin piirteistä.
Huolimatta siitä, että laskelmamme eivät huomioi käyttäytymisvaikutuksia eivätkä siten kykene huomioimaan yritysten eivätkä maiden kannustinten muutoksien seurauksia, nämä on syytä huomioida uuden järjestelmän käyttöönottoa mietittäessä. Yritysten käyttäytymisvaikutusten osalta huomion arvoista on valinta yritysten toimintaympäristön houkuttelevuuden ja yhteisöveropohjan suuruuden välillä.This report evaluates the implications of European Commission directive proposal for common consolidated corporate tax base (CCCTB) on Finnish corporate tax revenue. The proposal is a continuation from an earlier one and shares both the common goals and the basic structure with its predecessor introduced in 2011. Some new elements appear as well. These include mandatory participation for corporate groups exceeding a given size threshold, a pretty generous deductibility of R&D expenses and an (AGI) allowance for equity, the aim of which is to reduce the difference in tax treatment between debt-financed and equity-financed investments.
According to our static calculations the proposed corporate tax system would reduce the corporate tax base of Finland. The reduction arises mainly due to corporate group level loss consolidation and the new deductions (R&D and AGI). The deductions in turn foster many such corporate groups to participate in the system for which it would not be mandatory. The apportionment formula employed in dividing the common tax base across countries does not seem to be unfavorable from the Finnish perspective, but the reduction in tax base is driven by other factors in the tax system.
Even if our calculations do neither take into account the company responses nor the country responses, they should still be accounted for while considering the implementation of the proposed tax system. Regarding the behavioral responses of companies, the main trade-off is between the lucrativeness of the environment for companies and the broadness of the tax base.nonPeerReviewedei tietoa saavutettavuudest
A Service of zbw School Shootings and Student Performance School Shootings and Student Performance
No full textStandard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. www.econstor.eu The Institute for the Study of Labor (IZA) in Bonn is a local and virtual international research center and a place of communication between science, politics and business. IZA is an independent nonprofit organization supported by Deutsche Post Foundation. The center is associated with the University of Bonn and offers a stimulating research environment through its international network, workshops and conferences, data service, project support, research visits and doctoral program. IZA engages in (i) original and internationally competitive research in all fields of labor economics, (ii) development of policy concepts, and (iii) dissemination of research results and concepts to the interested public. Terms of use: Documents in D I S C U S S I O N P A P E R S E R I E S IZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author. In this paper, we study how high school students reacted to the shocking news of a school shooting. The shooting coincided with national high-school matriculation exams. As there were exams both before and after the shooting, we can perform a difference-in-differences analysis to uncover how the school shooting affected the test scores compared to previous years. We find that the average score of young men declined due to the school shooting, whereas we do not observe a similar pattern for women. JEL Classification: C21, J16, I1
The reliability of paraspinal muscles composition measurements using routine spine MRI and their association with back function
No full textChanges in prescription of antidepressants and disability pension due to back pain, compared with other musculoskeletal and other somatic diagnoses: a cohort study in Sweden
No full textObjectives The aim was to investigate differences in the prescription of antidepressants during the transition to disability pension (DP) comparing DP due to back pain with DP due to other musculoskeletal and DP due to other somatic diagnoses.Design A population-based cohort study with follow-up 3 years before and after the event. Estimated prevalence and adjusted ORs with 95% CIs for antidepressant prescription were computed for the 7-year window (ie, t-3 to t+3) around the DP by generalised estimating equations for repeated measures.Setting and participants This Swedish population-based nationwide study with registry data included individuals aged 18–64 years, with DP due to back pain (n=2011), DP due to other musculoskeletal (n=3548) or DP due to other somatic diagnoses (n=11 809).Primary outcome measures Prescription of antidepressants.Results Before DP, the prevalence of prescription of antidepressants was stable in DP due to back pain, but increased for the other DP groups. Similarly, the likelihood of prescription increased only marginally before DP due to back pain (ORs from 0.86 at t-3 to 1.10 at t-1), but clearly in DP due to musculoskeletal (from 0.42 to 1.15) and somatic diagnoses (from 0.29 to 0.98). Both prevalence measures and risks remained at the elevated levels after DP.Conclusions Pathways to DP due to musculoskeletal and somatic diagnoses seem to be partly driven by adverse mental health, which remains at a higher level after DP. The increasing prescription of antidepressants prior to DP suggests that special attention should be paid to mental health for prevention of DP. The period after DP needs attention to avoid deterioration of mental health
Concurrent Trajectories of Objectively Measured Insufficient Recovery and Workload Among a Cohort of Shift Working Hospital Employees: Quantitative Empirical Research
No full textABSTRACT Aim To investigate concurrent changes in short shift intervals (< 11 h) and workload among hospital employees. Design and Data Sources This cohort study of 1904 employees in one hospital district in Finland utilised data on employees' working hours for short shift intervals and workload based on the patient classifications aggregated to a 3‐week period level across 2 years, 2018–2019. The data was analysed by group‐based trajectory modelling and multinominal regression models. Results The seven trajectories model had the best fit to the data—Group 1: very few short shift intervals that are decreasing and low workload (15.0%); Group 2: a low amount of short shift intervals that are decreasing and stable low workload (14.2%); Group 3: moderate amount of short shift intervals that are slightly increasing and low workload (25.1%); Group 4: a low amount of short shift intervals that are slightly decreasing and stable low workload that is slightly increasing (12.1%): Group 5: a moderate amount of both short shift intervals and workload (19.8%): Group 6: short shift intervals that are clearly decreasing, with higher than the average workload decreasing (5.6%); Group 7: moderate amount of short shift intervals and very high workload (8.3%). Conclusions Only a minority of hospital employees were found to have both high workloads and insufficient recovery possibilities, but the time‐related increases in objective workload were not compensated by better recovery possibilities in working hours. For shift scheduling, it is noteworthy that older employees might seek to work at units in which the workload is lower, which could be considered to support workability. Reporting Method Record. Patient or Public Contribution No Patient or Public Contribution
Longer Work Shifts, Faster Forward Rotation—More Sleep and More Alert in Aircraft Inspection
No full textThe purpose of this intervention study is to compare sleep, alertness, and work ability among aircraft inspectors working under two different shift schedules. The original schedule was forward rotating: MMM – – EEE – NNN – – – (M = morning, E = evening, N = night, – = day off). The new schedule was fast forward rotating: MEN – – with 10-h shifts. The baseline data were collected before the schedule changed, and the follow-up data 12 months (n = 10, Group A) or 5 months (n = 13, Group B) after the change. Three of subjects were women and average age was 46.6 years (range 31–58). The surveys included questions on sleep quantity, sleep quality, severe sleepiness, alertness, perceived stress, current work ability, and satisfaction with the shift schedule. The results indicated that in the new schedule, the sleeping times were longer and sleep loss was less. Moreover, shift specific severe sleepiness decreased, and alertness during shifts improved. Compared to baseline, perceived stress was lower and work ability was better. Satisfaction with the shift system had also improved. To conclude, the quickly forward rotating shift system might be beneficial in terms of increased sleep length and improved alertness and overall well-being especially among older aircraft inspectors
tigre: Transcription factor inference through Gaussian process reconstruction of expression for bioconductor
No full textSummary: tigre is an R/Bioconductor package for inference of transcription factor activity and ranking candidate target genes from gene expression time series. The underlying methodology is based on Gaussian process inference on a differential equation model that allows the use of short, unevenly sampled, time series. The method has been designed with efficient parallel implementation in mind, and the package supports parallel operation even without additional software. © The Author 2011. Published by Oxford University Press. All rights reserved
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