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Besteuerung von Unternehmensgewinnen im Licht des Konzepts der konsumorientierten Einkommensteuer
(2011)
Die Dissertation widmet sich dem Problem der fiskalischen Konsequenzen der konsumorientierten Steuern, die die unternehmerischen Gewinne unabhängig von der Rechtsform belasten. Im empirischen Teil der Arbeit wird der Untersuchungsgegenstand auf die zinsbereinigte Gewinnsteuer (allowance for corporate equity) eingegrenzt. Die Untersuchung beruht auf theoretischen Überlegungen sowie einer eigenen Simulationsanalyse. Den Schwerpunkt bilden dabei zwei Kategorien, zwischen denen ein kausaler Zusammenhang vorliegt: die Gestaltung der Bemessungsgrundlage einerseits und die Erfüllung der Fiskalfunktion andererseits. Das Hauptziel der Arbeit ist es, die fiskalischen Konsequenzen einer nach dem Konzept der Konsumorientierung modifizierten Bemessungsgrundlage der Gewinnsteuern zu überprüfen. Die Abschätzung der fiskalischen Konsequenzen wird aufgrund der vier folgenden Bereiche vorgenommen: (1) theoretische Konzepte der konsumorientierten Einkommensteuer, (2) bisherige Umsetzungen der Konzepte der konsumorientierten Gewinnsteuer, (3) bisherige Untersuchungen der konsumorientierten Gewinnsteuer, (4) eine eigene Simulation der fiskalischen Konsequenzen der konsumorientierten Gewinnsteuer. Um das Hauptziel der Arbeit zu erreichen, werden acht in Form von Teilfragen ausformulierte Untersuchungsprobleme gelöst. Sie betreffen sowohl die theoretischen Ausführungen, als auch die empirische Untersuchung. Dabei entsprechen sie den einzelnen Untersuchungsschritten, die in den aufeinander folgenden Kapiteln der Arbeit durchgeführt werden. Anhand der Analyse der bisherigen wissenschaftlichen Erkenntnisse und der praktischen Umsetzungen des Konzepts der konsumorientierten Steuern wurde die folgende Haupthypothese aufgestellt: Der Ausfall des Steueraufkommens, der ein direkter Effekt der Gestaltung der Bemessungsgrundlage nach dem Konzept der Konsumorientierung ist, schließt die Fiskalfunktion der Gewinnsteuern nicht aus. Das Verfahren, das eine Verifizierung der Haupthypothese zum Ziel hat, erfolgt durch eine Untersuchung von drei Teilhypothesen: der Hypothese über die Nullsteuer, der Hypothese über den differenzierten Aufkommensausfall und der Hypothese über die Konzentration der Steuerschuld. In der Dissertation werden empirische Daten aus drei Quellen benutzt. Sie umfassen einen Teil der in Polen in den Jahren 2004-2008 tätigen Unternehmen und ermöglichen es, eine Simulationsanalyse des Aufkommensausfalls durchzuführen. Diese bedient sich der Methodik der Mikro- und Gruppensimulation, was in den bisherigen Untersuchungen zur Unternehmensbesteuerung ein eher selten anzutreffender Ansatz ist. Die gewonnenen Ergebnisse zeigen, dass die Steuereinnahmen aus der Einkommensteuer und der Körperschaftsteuer durch die Modifizierung der Bemessungsgrundlage deutlich reduziert werden. Die relativ große fiskalische Bedeutung der beiden Steuern bleibt jedoch erhalten und der Ausfall des Steueraufkommens, der direkt nach der Einführung einer konsumorientierten Steuerreform eintreten würde, wäre der „Preis“ für eine bessere, weniger verzerrende Bemessungsgrundlage. Die Dissertation liefert Ergebnisse, die für die Gestaltung der Steuerpolitik in Polen wie auch in anderen Ländern relevant sind. Dies scheint insbesondere im Kontext des häufig diskutierten Umbaus des Systems der Einkommen- und Gewinnbesteuerung bedeutsam. Darüber hinaus bildet die Arbeit einen Ausgangspunkt für weitere, vertiefte Untersuchungen zu den möglichen Gestaltungsformen der Einkommen- und Gewinnsteuern wie auch zu deren Folgen. Die Methode der Steuersimulation kann weiterentwickelt werden und in anderen Analysen der potenziellen Konsequenzen von Steuerreformen Anwendung finden.
In this thesis entitled “Saccharide Recognition - Boronic acids as Receptors in Polymeric Networks” different aspects of boronic acid synthesis, their analysis and incorporation or attachment to different polymeric networks and characterisation thereof were investigated. The following key aspects were considered: • Provision of a variety of different characterised arylboronic acids and benzoboroxoles • Attachment of certain derivatives to nanoparticles and the characterisation of saccharide binding by means of isothermal titration calorimetry and displacement assay (ARS) to enhance the association constant to saccharides at pH 7.4 • Enhancement of selectivity in polymeric systems by means of molecular imprinting using fructose as template and a polymerisable benzoboroxole as functional monomer for the recognition at pH 7.4 (Joined by a diploma thesis of F. Grüneberger) • Development of biomimetic saccharide structures and the development of saccharide (especially glucose and fructose) binding MIPs by using these structures as template molecules. In the first part of the thesis different arylboronic acid derivatives were synthesised and their binding to glucose or fructose was investigated by means of isothermal titration calorimetry (ITC). It could be derived, which is in parallel to the literature, that derivatives bearing a methylhydroxyl-group in ortho-position to the boron (benzoboroxole) exhibit in most cases a two-fold higher association constant compared to the corresponding phenylboronic acid derivative. To gain a deeper understanding NMR spectroscopy and mass spectrometry with the benzoboroxole and glucose or fructose was performed. It could be shown that the exchange rate in terms of NMR time scale is quite slow since in titration experiments new peaks appeared. Via mass spectrometry of a mixture between benzoboroxole and glucose or fructose, different binding stoichiometries could be detected showing that the binding of saccharides is comparable with their binding to phenylboronic acid. In addition, the use of Alizarin Red S as an electrochemical reporter was described for the first time to monitor the saccharide binding to arylboronic acids not only with spectroscopy. Here, the redox behaviour and the displacement were recorded by cyclic voltammograms. In the second part different applications of boronic acids in polymeric networks were investigated. The attachment of benzoboroxoles to nanoparticles was investigated and monitored by means of isothermal titration calorimetry and a colourimetric assay with Alizarin Red S as the report dye. The investigations by isothermal titration calorimetry compared the fructose binding of arylboronic acids and benzoboroxoles coupled to these nanoparticles and “free” in solution. It could be shown that the attached derivatives showed a higher binding constant due to an increasing entropy term. This states for possible multivalent binding combined with a higher water release. Since ITC could not characterise the binding of glucose to these nanoparticles due to experimental restrictions the glucose binding at pH 7.4 was shown with ARS. Here, the displacement of ARS by fructose and also glucose could be followed and consequently these nanoparticles can be used for saccharide determination. Within this investigation also the temperature stability of these nanoparticles was examined and after normal sterilisation procedures (121°C, 20 min.) the binding behaviour was still unchanged. To target the selectivity of the used polymeric networks, molecular imprinting was used as a technique for creating artificial binding pockets on a molecular scale. As functional monomer 3-methacrylamidobenzoboroxole was introduced for the recognition of fructose. In comparison to polymers prepared with vinylphenylboronic acid the benzoboroxole containing polymer had a stronger binding at pH 7.4 which was shown for the first time. In addition, another imprinted polymer was synthesised especially for the recognition of glucose and fructose employing biomimetic saccharide analogues as template molecule. The advantage to use the saccharide analogues is the defined template-functional monomer complex during the polymerisation which is not the case, for example, for glucose-boronic acid interaction. The biomimetic character was proven through structural superimposition of crystal structures of the analogues with already described crystal structures of boronic acid esters of glucose and fructose. A molecularly imprinted polymer was synthesised with vinylphenylboronic acid as the functional monomer to show that both glucose and fructose are able to bind to the polymer which was predicted by the structural similarity of the analogues. The major scientific contributions of this thesis are • the determination of binding constants for some, not yet reported saccharide – boronic acid / benzoboroxole pairs, • the use of ARS as electrochemical reporter for saccharide detection, • the thermodynamic characterisation of a saccharide binding nanoparticle system containing benzoboroxole and functioning at pH 7.4, • the use of a polymerisable benzoboroxole as functional monomer for saccharide recognition in neutral, aqueous environments • and the synthesis and utilisation of biomimetic saccharide analogues as template molecules especially for the development of a glucose binding MIP.
Praktikum
(2011)
Der Praxisbezug im Studium
(2011)
Einführung in den Band
(2011)
Spatial and temporal temperature and moisture patterns across the Tibetan Plateau are very complex. The onset and magnitude of the Holocene climate optimum in the Asian monsoon realm, in particular, is a subject of considerable debate as this time period is often used as an analogue for recent global warming. In the light of contradictory inferences regarding past climate and environmental change on the Tibetan Plateau, I have attempted to explain mismatches in the timing and magnitude of change. Therefore, I analysed the temporal variation of fossil pollen and diatom spectra and the geochemical record from palaeo-ecological records covering different time scales (late Quaternary and the last 200 years) from two core regions in the NE and SE Tibetan Plateau. For interpretation purposes I combined my data with other available palaeo-ecological data to set up corresponding aquatic and terrestrial proxy data sets of two lake pairs and two sets of sites. I focused on the direct comparison of proxies representing lacustrine response to climate signals (e.g., diatoms, ostracods, geochemical record) and proxies representing changes in the terrestrial environment (i.e., terrestrial pollen), in order to asses whether the lake and its catchments respond at similar times and magnitudes to environmental changes. Therefore, I introduced the established numerical technique procrustes rotation as a new approach in palaeoecology to quantitatively compare raw data of any two sedimentary records of interest in order to assess their degree of concordance. Focusing on the late Quaternary, sediment cores from two lakes (Kuhai Lake 35.3°N; 99.2°E; 4150 m asl; and Koucha Lake 34.0°N; 97.2°E; 4540 m asl) on the semi-arid northeastern Tibetan Plateau were analysed to identify post-glacial vegetation and environmental changes, and to investigate the responses of lake ecosystems to such changes. Based on the pollen record, five major vegetation and climate changes could be identified: (1) A shift from alpine desert to alpine steppe indicates a change from cold, dry conditions to warmer and more moist conditions at 14.8 cal. ka BP, (2) alpine steppe with tundra elements points to conditions of higher effective moisture and a stepwise warming climate at 13.6 cal. ka BP, (3) the appearance of high-alpine meadow vegetation indicates a further change towards increased moisture, but with colder temperatures, at 7.0 cal. ka BP, (4) the reoccurrence of alpine steppe with desert elements suggests a return to a significantly colder and drier phase at 6.3 cal. ka BP, and (5) the establishment of alpine steppe-meadow vegetation indicates a change back to relatively moist conditions at 2.2 cal. ka BP. To place the reconstructed climate inferences from the NE Tibetan Plateau into the context of Holocene moisture evolution across the Tibetan Plateau, I applied a five-scale moisture index and average link clustering to all available continuous pollen and non-pollen palaeoclimate records from the Tibetan Plateau, in an attempt to detect coherent regional and temporal patterns of moisture evolution on the Plateau. However, no common temporal or spatial pattern of moisture evolution during the Holocene could be detected, which can be assigned to the complex responses of different proxies to environmental changes in an already very heterogeneous mountain landscape, where minor differences in elevation can result in marked variations in microenvironments. Focusing on the past 200 years, I analysed the sedimentary records (LC6 Lake 29.5°N, 94.3°E, 4132 m asl; and Wuxu Lake 29.9°N, 101.1°E, 3705 m asl) from the southeastern Tibetan Plateau. I found that despite presumed significant temperature increases over that period, pollen and diatom records from the SE Tibetan Plateau reveal only very subtle changes throughout their profiles. The compositional species turnover investigated over the last 200 years appears relatively low in comparison to the species reorganisations during the Holocene. The results indicate that climatically induced ecological thresholds are not yet crossed, but that human activity has an increasing influence, particularly on the terrestrial ecosystem. Forest clearances and reforestation have not caused forest decline in our study area, but a conversion of natural forests to semi-natural secondary forests. The results from the numerical proxy comparison of the two sets of two pairs of Tibetan lakes indicate that the use of different proxies and the work with palaeo-ecological records from different lake types can cause deviant stories of inferred change. Irrespective of the timescale (Holocene or last 200 years) or region (SE or NE Tibetan Plateau) analysed, the agreement in terms of the direction, timing, and magnitude of change between the corresponding terrestrial data sets is generally better than the match between the corresponding lacustrine data sets, suggesting that lacustrine proxies may partly be influenced by in-lake or local catchment processes whereas the terrestrial proxy reflects a more regional climatic signal. The current disaccord on coherent temporal and spatial climate patterns on the Tibetan Plateau can partly be ascribed to the complexity of proxy response and lake systems on the Tibetan Plateau. Therefore, a multi-proxy, multi-site approach is important in order to gain a reliable climate interpretation for the complex mountain landscape of the Tibetan Plateau.
Lokale Politiknetzwerke werden sowohl in der öffentlichen Sozialstaatsdebatte als auch in der sozialwissenschaftlichen Forschung als vielversprechende Instrumente zur Optimierung von Wohlfahrtsmärkten propagiert. So auch in der Diskussion um den deutschen Pflegemarkt und seine Steuerungsdefizite. Im Gegensatz zu den mit dem Steuerungsinstrument Pflegekonferenz verknüpften Erwartungen, sind dessen genaues Steuerungspotential und mögliche Erklärungsfaktoren bisher jedoch nicht systematisch untersucht worden. Den methodologischen Kern dieser Arbeit bilden eine strukturelle Politikfeldanalyse des deutschen Pflegemarktes in Kombination mit einer empirischen Einzelfallstudie zu den Steuerungsleistungen einer Pflegekonferenz. Grundlage ist ein spezifisches Analyseraster auf Basis des akteurzentrierten Institutionalismus, welches die Aufmerksamkeit in der Analyse der Erklärungsfaktoren auf die Kombination der Koordinationsinstrumente Markt und Netzwerk sowie die Ausgestaltung des institutionellen Rahmens durch Gesetzgebung und Selbstverwaltung lenken soll. Im Rahmen der empirischen Erhebung konnten kaum direkte und nur wenige indirekte Steuerungsleistungen nachgewiesen werden. Als Ergebnis der Analyse lässt sich festhalten, dass lokale Politiknetzwerke im Umfeld des deutschen Pflegemarktes grundsätzlich mit erheblichen Herausforderungen hinsichtlich ihrer Steuerungsfunktion zu kämpfen haben. Dies lässt sich zum einen darauf zurückführen, dass ein gemeinsames Steuerungsinteresse der Akteure nur in wenigen Bereichen vorhanden ist, da die Grundbedingung der Interdependenz selten gegeben ist und auch nur sehr eingeschränkt innerhalb von Pflegekonferenzen entwickelt werden kann. Zum anderen sind die steuerungsrelevanten Handlungsressourcen oftmals lokal nicht verfügbar, wodurch erschwerend die Steuerungsmöglichkeiten eingeschränkt werden. Je nach Steuerungsbereich sind diese Faktoren jedoch verschieden ausgeprägt, sodass sich unterschiedliche Steuerungspotentiale ergeben.
In this thesis chemical reactions under hydrothermal conditions were explored, whereby emphasis was put on green chemistry. Water at high temperature and pressure acts as a benign solvent. Motivation to work under hydrothermal conditions was well-founded in the tunability of physicochemical properties with temperature, e.g. of dielectric constant, density or ion product, which often resulted in surprising reactivity. Another cornerstone was the implementation of the principles of green chemistry. Besides the use of water as solvent, this included the employment of a sustainable feedstock and the sensible use of resources by minimizing waste and harmful intermediates and additives. To evaluate the feasibility of hydrothermal conditions for chemical synthesis, exemplary reactions were performed. These were carried out in a continuous flow reactor, allowing for precise control of reaction conditions and kinetics measurements. In most experiments a temperature of 200 °C in combination with a pressure of 100 bar was chosen. In some cases the temperature was even raised to 300 °C. Water in this subcritical range can also be found in nature at hydrothermal vents on the ocean floor. On the primitive earth, environments with such conditions were however present in larger numbers. Therefore we tested whether biologically important carbohydrates could be formed at high temperature from the simple, probably prebiotic precursor formaldehyde. Indeed, this formose reaction could be carried out successfully, although the yield was lower compared to the counterpart reaction under ambient conditions. However, striking differences regarding selectivity and necessary catalysts were observed. At moderate temperatures bases and catalytically active cations like Ca2+ are necessary and the main products are hexoses and pentoses, which accumulate due to their higher stability. In contrast, in high-temperature water no catalyst was necessary but a slightly alkaline solution was sufficient. Hexoses were only formed in negligible amounts, whereas pentoses and the shorter carbohydrates accounted for the major fraction. Amongst the pentoses there was some preference for the formation of ribose. Even deoxy sugars could be detected in traces. The observation that catalysts can be avoided was successfully transferred to another reaction. In a green chemistry approach platform chemicals must be produced from sustainable resources. Carbohydrates can for instance be employed as a basis. They can be transformed to levulinic acid and formic acid, which can both react via a transfer hydrogenation to the green solvent and biofuel gamma-valerolactone. This second reaction usually requires catalysis by Ru or Pd, which are neither sustainable nor low-priced. Under hydrothermal conditions these heavy metals could be avoided and replaced by cheap salts, taking advantage of the temperature dependence of the acid dissociation constant. Simple sulfate was recognized as a temperature switchable base. With this additive high yield could be achieved by simultaneous prevention of waste. In contrast to conventional bases, which create salt upon neutralization, a temperature switchable base becomes neutral again when cooled down and thus can be reused. This adds another sustainable feature to the high atom economy of the presented hydrothermal synthesis. In a last study complex decomposition pathways of biomass were investigated. Gas chromatography in conjunction with mass spectroscopy has proven to be a powerful tool for the identification of unknowns. It was observed that several acids were formed when carbohydrates were treated with bases at high temperature. This procedure was also applied to digest wood. Afterwards it was possible to fermentate the solution and a good yield of methane was obtained. This has to be regarded in the light of the fact that wood practically cannot be used as a feedstock in a biogas factory. Thus the hydrothermal pretreatment is an efficient means to employ such materials as well. Also the reaction network of the hydrothermal decomposition of glycine was investigated using isotope-labeled compounds as comparison for the unambiguous identification of unknowns. This refined analysis allowed the identification of several new molecules and pathways, not yet described in literature. In summary several advantages could be taken from synthesis in high-temperature water. Many catalysts, absolutely necessary under ambient conditions, could either be completely avoided or replaced by cheap, sustainable alternatives. In this respect water is not only a green solvent, but helps to prevent waste and preserves resources.