Mobile tax base as a global common

The European Commission ́s Proposal for a Common Consolidated Corporate Tax Base

The European Commission currently prepares a proposal for a directive on the introduction of a Common Consolidated Corporate Tax Base (CCCTB). This paper reviews the current state of the European Commission ́s preparation of the CCCTB proposal and discusses the implications for efficiency and fairness of the tax system. The analysis concludes that more evidence of significant economic benefits f...

Developing a Mobile Phone Application for Common Radiotherapy Calculations

Accuracy of the radiotherapy requires some routine quality control and dosimetry calculations, which would be done by radiotherapy physicists. Due to the increasing use of computers and simulation software in medical science, as well as trends indicating its continued growth, this study aims to develop a new smart-phone application to perform common radiotherapy-related calculations. Computatio...

O1: Anxiety As a Global Problem

Several investigations demonstrated that anxiety is the most common mental health disorder worldwide affected about one in 13 people. Anxiety disorders are more commonly reported in Western societies but it is also a main health problem in non-Western countries as stress and anxiety levels have drastically increased over the last two decades. Several wars in Middle Eastern countries in the last...

Tax Rate and Tax Base Competition for Foreign Direct Investment

This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model’s predictions regarding the slope o...

Safety Issues of Mobile Phone Base Stations