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Catching capital : the ethics of tax competition
\"The rich stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath\"-- Dust jacket flaps.
STRONG INCIDENCE DOMINATION INDEX IN FUZZY INCIDENCE GRAPHS
2025
This article introduces the concept of the domination index in fuzzy incidence graphs (FIGs) through the use of strong incidence domination. It explores several related notions, including fuzzy incidence irredundant set, fuzzy incidence independent set, fuzzy incidence independent dominating set, upper strong incidence domination number, strong incidence irredundance number, strong incidence upper irredundance number, strong incidence independent domination number and strong incidence independence number. The article examines inequalities involving these terms and introduces the concept of the strong incidence domination degree. It defines the strong incidence domination index in FIGs based on the domination degree of vertices and discusses bounds for the index. The study extends to complete FIGs, complete bipartite FIGs, fuzzy incidence cycles (FICs), fuzzy incidence trees (FITs), and the union and join of FIGs. Keywords: upper strong incidence domination number, strong incidence irredundance number, strong incidence upper irredundance number, strong incidence independent domination number and strong incidence independence number, strong incidence domination degree, strong incidence domination index.
Journal Article
Changing profiles of cancer burden worldwide and in China: a secondary analysis of the global cancer statistics 2020
2021
Cancer is one of the leading causes of death globally, but its burden is not uniform. GLOBOCAN 2020 has newly updated the estimates of cancer burden. This study summarizes the most recent changing profiles of cancer burden worldwide and in China and compares the cancer data of China with those of other regions.
We conducted a descriptive secondary analysis of the GLOBOCAN 2020 data. To depict the changing global profile of the leading cancer types in 2020 compared with 2018, we extracted the numbers of cases and deaths in 2018 from GLOBOCAN 2018. We also obtained cancer incidence and mortality from the 2015 National Cancer Registry Report in China when sorting the leading cancer types by new cases and deaths. For the leading cancer types according to sex in China, we summarized the estimated numbers of incidence and mortality, and calculated China's percentage of the global new cases and deaths.
Breast cancer displaced lung cancer to become the most leading diagnosed cancer worldwide in 2020. Lung, liver, stomach, breast, and colon cancers were the top five leading causes of cancer-related death, among which liver cancer changed from the third-highest cancer mortality in 2018 to the second-highest in 2020. China accounted for 24% of newly diagnosed cases and 30% of the cancer-related deaths worldwide in 2020. Among the 185 countries included in the database, China's age-standardized incidence rate (204.8 per 100,000) ranked 65th and the age-standardized mortality rate (129.4 per 100,000) ranked 13th. The two rates were above the global average. Lung cancer remained the most common cancer type and the leading cause of cancer death in China. However, breast cancer became the most frequent cancer type among women if the incidence was stratified by sex. Incidences of colorectal cancer and breast cancer increased rapidly. The leading causes of cancer death varied minimally in ranking from 2015 to 2020 in China. Gastrointestinal cancers, including stomach, colorectal, liver, and esophageal cancers, contributed to a massive burden of cancer for both sexes.
The burden of breast cancer is increasing globally. China is undergoing cancer transition with an increasing burden of lung cancer, gastrointestinal cancer, and breast cancers. The mortality rate of cancer in China is high. Comprehensive strategies are urgently needed to target China's changing profiles of the cancer burden.
Journal Article
Versatile X‐ray reflector extension setup for grazing‐incidence experiments at SAXS facilities for liquid surface study
by
Chumakov, Andrei
,
Schwartzkopf, Matthias
,
Rubeck, Jan J.
in
Angle of reflection
,
beam tilting
,
colloid
2025
Existing beamlines for in situ grazing‐incidence small‐angle scattering on liquids are either limited in angular range or incompatible with the large sample–detector distance required for submicrometre resolution. We present a low‐cost, easily assembled beam‐tilting extension for synchrotron‐based ultra‐small‐angle X‐ray scattering (USAXS) facilities, enabling grazing‐incidence and transmitted scattering (GIUSAXS, GTUSAXS) studies on liquid surfaces. The setup is compatible with standard USAXS beamlines and requires only ∼0.5 m of additional space at the sample stage. It allows X‐ray beam incidence angles of up to ∼0.6° at the liquid surface, equal to twice the angle of incidence on a reflector and below its critical angle of typical materials (e.g. silicon, germanium, etc.), and provides access to a q‐range of approximately 0.003–0.5 nm−1. The system was tested at P03 beamline (DESY) using polystyrene nanoparticles (∼197 nm) self‐assembled at the air/water interface. The recorded GIUSAXS and GTSAXS patterns revealed features characteristic of near‐surface hexagonally ordered monolayers and multilayer assemblies, validating the system's resolution and sensitivity. The proposed scheme enables selective depth profiling and expands the research capabilities of existing small‐angle X‐ray scattering synchrotron facilities for in situ studyies of submicrometre nanostructured objects at liquid surfaces under grazing‐incidence geometry, while remaining fully compatible with complementary techniques such as grazing‐incidence wide‐angle scattering and total reflection X‐ray fluorescence. We present an easily assembled, low‐cost beam‐tilting extension for synchrotron‐based ultra‐small‐angle X‐ray scattering (USAXS) / small‐angle X‐ray scattering (SAXS) beamlines enabling grazing‐incidence (GIUSAXS) and transmitted (GTUSAXS) experiments on liquid surfaces with negligible loss of X‐ray flux. The setup is implemented at the sample stage with ∼0.5 m of additional space and provides incidence angles up to ∼0.6°, corresponding to approximately twice the critical angle of typical reflector materials.
Journal Article
Global Estimate of Human Brucellosis Incidence
by
Laine, Christopher G.
,
Johnson, Valen E.
,
Scott, H. Morgan
in
Analysis
,
Animals
,
At risk populations
2023
Brucellosis is a major public health concern worldwide, especially for persons living in resource-limited settings. Historically, an evidence-based estimate of the global annual incidence of human cases has been elusive. We used international public health data to fill this information gap through application of risk metrics to worldwide and regional at-risk populations. We performed estimations using 3 statistical models (weighted average interpolation, bootstrap resampling, and Bayesian inference) and considered missing information. An evidence-based conservative estimate of the annual global incidence is 2.1 million, significantly higher than was previously assumed. Our models indicate Africa and Asia sustain most of the global risk and cases, although areas within the Americas and Europe remain of concern. This study reveals that disease risk and incidence are higher than previously suggested and lie mainly within resource-limited settings. Clarification of both misdiagnosis and underdiagnosis is required because those factors will amplify case estimates.
Journal Article
A new compact setup for in-situ grazing incidence X-ray experiments of solid and liquid samples
2025
A compact new X-ray reflectometer setup was realized, with a main design focus on mechanical stability and ruggedness, allowing in particular the change from a horizontal to a vertical scattering geometry, this way enabling polarization dependent experiments, and an easy transfer from one beamline to another. An additional mirror system was established, that allows to deflect the beam downwards to also render investigations of liquid sample surfaces possible. The layout of the reflectometer setup is described, and some representative grazing incidence EXAFS measurements outlining the experimental capabilities of the system are presented.
Journal Article
Brain metastases: epidemiology
by
Barnholtz-Sloan, Jill S.
,
Wright, Christina Huang
,
Ostrom, Quinn T.
in
brain metastases
,
epidemiology
,
incidence
2018
Brain metastases (BM) are the most commonly diagnosed type of central nervous system tumor in the United States. Estimates of the frequency of BM vary significantly, as there is no nationwide reporting system for metastases. BM may be the first sign of a previously undiagnosed cancer, or occur years or decades after the primary cancer was diagnosed. Incidence of BM varies significantly by primary cancer site. Lung, breast, and melanoma continue to be the leading cause of BM. These tumors are increasingly more common as new therapeutics, advanced imaging, and improved screening have led to lengthened survival after primary diagnosis for cancer patients. BM are difficult to treat, and for most individuals the diagnosis of BM generally portends a poor prognosis.
Book Chapter
RETRACTED: Role of globalziation defining the incidence of entrepreneurship
2022
Globalization boosts the process of market predictions in the pursuit of economic growth. When economic, political, and social forces gain traction by promoting policies and the climate favoring globalization, entrepreneurial results reach out. Policymakers are still searching for a context within which regional policies can be structured to foster long-term entrepreneurship opportunities. The literature on entrepreneurial phenomena is incomplete and uncertain as to how globalization forces establish a nonlinear mechanism to promote the entrepreneurial process. This study provides the basic context for identifying globalization forces to create a nonlinear effect on the entrepreneurial process in order to address this problem. The results propose that policymakers strengthen the social and political dimension of globalization to increase opportunities-based entrepreneurship.
Journal Article
Global, regional, and national incidence and mortality for HIV, tuberculosis, and malaria during 1990–2013: a systematic analysis for the Global Burden of Disease Study 2013
by
Kankindi, Ida
,
Roy, Nobhojit
,
Abraham, Jerry P
in
ACTIVE ANTIRETROVIRAL THERAPY
,
Age Distribution
,
Antiretroviral agents
2014
The Millennium Declaration in 2000 brought special global attention to HIV, tuberculosis, and malaria through the formulation of Millennium Development Goal (MDG) 6. The Global Burden of Disease 2013 study provides a consistent and comprehensive approach to disease estimation for between 1990 and 2013, and an opportunity to assess whether accelerated progress has occured since the Millennium Declaration.
To estimate incidence and mortality for HIV, we used the UNAIDS Spectrum model appropriately modified based on a systematic review of available studies of mortality with and without antiretroviral therapy (ART). For concentrated epidemics, we calibrated Spectrum models to fit vital registration data corrected for misclassification of HIV deaths. In generalised epidemics, we minimised a loss function to select epidemic curves most consistent with prevalence data and demographic data for all-cause mortality. We analysed counterfactual scenarios for HIV to assess years of life saved through prevention of mother-to-child transmission (PMTCT) and ART. For tuberculosis, we analysed vital registration and verbal autopsy data to estimate mortality using cause of death ensemble modelling. We analysed data for corrected case-notifications, expert opinions on the case-detection rate, prevalence surveys, and estimated cause-specific mortality using Bayesian meta-regression to generate consistent trends in all parameters. We analysed malaria mortality and incidence using an updated cause of death database, a systematic analysis of verbal autopsy validation studies for malaria, and recent studies (2010–13) of incidence, drug resistance, and coverage of insecticide-treated bednets.
Globally in 2013, there were 1·8 million new HIV infections (95% uncertainty interval 1·7 million to 2·1 million), 29·2 million prevalent HIV cases (28·1 to 31·7), and 1·3 million HIV deaths (1·3 to 1·5). At the peak of the epidemic in 2005, HIV caused 1·7 million deaths (1·6 million to 1·9 million). Concentrated epidemics in Latin America and eastern Europe are substantially smaller than previously estimated. Through interventions including PMTCT and ART, 19·1 million life-years (16·6 million to 21·5 million) have been saved, 70·3% (65·4 to 76·1) in developing countries. From 2000 to 2011, the ratio of development assistance for health for HIV to years of life saved through intervention was US$4498 in developing countries. Including in HIV-positive individuals, all-form tuberculosis incidence was 7·5 million (7·4 million to 7·7 million), prevalence was 11·9 million (11·6 million to 12·2 million), and number of deaths was 1·4 million (1·3 million to 1·5 million) in 2013. In the same year and in only individuals who were HIV-negative, all-form tuberculosis incidence was 7·1 million (6·9 million to 7·3 million), prevalence was 11·2 million (10·8 million to 11·6 million), and number of deaths was 1·3 million (1·2 million to 1·4 million). Annualised rates of change (ARC) for incidence, prevalence, and death became negative after 2000. Tuberculosis in HIV-negative individuals disproportionately occurs in men and boys (versus women and girls); 64·0% of cases (63·6 to 64·3) and 64·7% of deaths (60·8 to 70·3). Globally, malaria cases and deaths grew rapidly from 1990 reaching a peak of 232 million cases (143 million to 387 million) in 2003 and 1·2 million deaths (1·1 million to 1·4 million) in 2004. Since 2004, child deaths from malaria in sub-Saharan Africa have decreased by 31·5% (15·7 to 44·1). Outside of Africa, malaria mortality has been steadily decreasing since 1990.
Our estimates of the number of people living with HIV are 18·7% smaller than UNAIDS's estimates in 2012. The number of people living with malaria is larger than estimated by WHO. Incidence rates for HIV, tuberculosis, and malaria have all decreased since 2000. At the global level, upward trends for malaria and HIV deaths have been reversed and declines in tuberculosis deaths have accelerated. 101 countries (74 of which are developing) still have increasing HIV incidence. Substantial progress since the Millennium Declaration is an encouraging sign of the effect of global action.
Bill & Melinda Gates Foundation.
Journal Article