Alleged Tax Competition: The Mysterious Death of Inheritance Taxes in Switzerland

Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax competition provided the overwhelmingly dominant argument in the policy debates leading to a succession of reforms of bequest taxation by Swiss cantons. Yet, we find only very weak statistical evidence of a relationship between tax burdens on bequests and the concerned tax base of wealthy elderly individuals. Moreover, inheritance tax revenues are found to increase in inheritance tax rates even in the long run, and actual tax rates lie well below the revenue-maximising levels throughout. The alleged pressures of tax competition did not seem in reality to exist.

Internationalization dynamics in the Swiss Corporate Tax Reform III

Over the last years, in a context of international tax competition, international and regional institutions such as the G20, the OECD, and the European Union are redefining what is acceptable in terms of corporate fiscal policy. Certain Swiss preferential tax treatments are considered by the above-mentioned institutions as harmful tax practices. As a consequence, the Swiss government has planned a third corporate tax reform (CTR III). The objective of this reform is to ensure international acceptability of the corporate tax system without prejudicing local public finances and Swiss corporate tax attractiveness. Therefore, we can posit that the CTR III is an internationalized object influenced by both regulation trends and tax competition framework. The main purpose of this paper is to provide elements of answer on how the currently discussed CTR III is influenced by the international environment, by focusing on its content as well as the reactions and positions of local stakeholders. With the help of internationalization literature, two distinct internationalization processes have been identified through the propositions of compliance measures with internationally-defined standards and competitiveness-enhancing measures. With regard to the configuration of local actors, the degree of conflict seems to be rather high. The current content of the reform is supported by the business community and right-wing parties and rejected by the unions and the Socialist Party.

Blurred pictures from the crime scene: the growing case for a function of Chlamydiales in plastid endosymbiosis.

A number of recent papers have brought suggestive evidence for an active role of Chlamydiales in the establishment of the plastid. Chlamydiales define a very ancient group of obligate intracellular bacterial pathogens that multiply in vesicles within eukaryotic phagotrophic host cells such as animals, amoebae or other protists, possibly including the hypothetical phagotroph that internalized the cyanobacterial ancestor of the plastid over a billion years ago. We briefly survey the case for an active role of these ancient pathogens in plastid endosymbiosis. We argue that a good understanding of the Chlamydiales infection cycle and diversity may help to shed light on the process of metabolic integration of the evolving plastid.

Change points detection in crime-related time series: an on-line fuzzy approach based on a shape space representation

The extension of traditional data mining methods to time series has been effectively applied to a wide range of domains such as finance, econometrics, biology, security, and medicine. Many existing mining methods deal with the task of change points detection, but very few provide a flexible approach. Querying specific change points with linguistic variables is particularly useful in crime analysis, where intuitive, understandable, and appropriate detection of changes can significantly improve the allocation of resources for timely and concise operations. In this paper, we propose an on-line method for detecting and querying change points in crime-related time series with the use of a meaningful representation and a fuzzy inference system. Change points detection is based on a shape space representation, and linguistic terms describing geometric properties of the change points are used to express queries, offering the advantage of intuitiveness and flexibility. An empirical evaluation is first conducted on a crime data set to confirm the validity of the proposed method and then on a financial data set to test its general applicability. A comparison to a similar change-point detection algorithm and a sensitivity analysis are also conducted. Results show that the method is able to accurately detect change points at very low computational costs. More broadly, the detection of specific change points within time series of virtually any domain is made more intuitive and more understandable, even for experts not related to data mining.

Les nanoparticules, une nouvelle arme contre le crime ?

Nanoparticles, a new tool to deter crime? The detection of fingermarks at a crime scene or on evidence related with a criminal affair constitutes one of the main tasks of the investigators. Fingerprints, due to their uniqueness and invariability in time, remain a key element of an identification process (being for suspects or victims). The main difficulty resides in the fact that, most of the time, fingermarks are not visible through naked eye due to their chemical composition and the small amount of material that is left on the scene. There are said to be latent and their detection requires the application of specific techniques (optical or chemical). If numerous efficient techniques currently exist, there is a continuing quest for developing new techniques or reagents with an enhanced sensitivity towards secretions and with an increased efficiency. This article gives an outline about some currently performed researches based on the use of functionalized nanoparticles to detect latent fingermarks.

A collaborative approach for incorporating forensic case data into crime investigation using criminal intelligence analysis and visualisation

There is an increasing awareness that the articulation of forensic science and criminal investigation is critical to the resolution of crimes. However, models and methods to support an effective collaboration between these partners are still poorly expressed or even lacking. Three propositions are borrowed from crime intelligence methods in order to bridge this gap: (a) the general intelligence process, (b) the analyses of investigative problems along principal perspectives: entities and their relationships, time and space, quantitative aspects and (c) visualisation methods as a mode of expression of a problem in these dimensions. Indeed, in a collaborative framework, different kinds of visualisations integrating forensic case data can play a central role for supporting decisions. Among them, link-charts are scrutinised for their abilities to structure and ease the analysis of a case by describing how relevant entities are connected. However, designing an informative chart that does not bias the reasoning process is not straightforward. Using visualisation as a catalyser for a collaborative approach integrating forensic data thus calls for better specifications.

Scientific Evidence in Europe : Admissibility, Evaluation and Equality of Arms

This study was commissioned by the European Committee on Crime Problems at the Council of Europe to describe and discuss the standards used to asses the admissibility and appraisal of scientific evidence in various member countries. After documenting cases in which faulty forensic evidence seems to have played a critical role, the authors describe the legal foundations of the issues of admissibility and assessment of the probative value in the field of scientific evidence, contrasting criminal justice systems of accusatorial and inquisitorial tradition and the various risks that they pose in terms of equality of arms. Special attention is given to communication issues between lawyers and scientific experts. The authors eventually investigate possible ways of improving the system. Among these mechanisms, emphasis is put on the adoption of a common terminology for expressing the weight of evidence. It is also proposed to adopt an harmonized interpretation framework among forensic experts rooted in good practices of logical inference.

Analysis of organic volatile residues in 9 mm spent cartridges

Determining the time since discharge of spent cartridges found on a crime scene may be very useful in firearm investigations. The potential of small calibre munitions was barely studied before and this work did therefore focus on that problematic. The first step was to optimize the detection potential of solidphase microextraction (SPME) followed by gas chromatography coupled to a mass spectrometry detector (GC/MS). This allowed determining the organic volatile composition of empty cartridges immediately after a gunshot. Identification of 32 detected compounds was confirmed by the analysis of reference substances. Preliminary aging studies over 32 hours were carried out on selected target compounds to evaluate their potential for the dating of shotguns.

Mammographie-Screening in der Schweiz: eine retrospektive Analyse zur Umsetzung

[Table des matières] 1. Problemstellung. 1.1. Programme in anderen Ländern. 1.2. Situation in der Schweiz. 2. Methodisches Vorgehen. 2.1. Dokumentationsanalyse. 2.2. Experteninterviews. 3. Resultate : Beschreibung der wesentlichen Aktivitäten zur Programmentwicklung. 3.1. Wesentliche Aktivitäten in der Schweiz vor der Einführung des KVG. 3.2. Grundeinstellung zum organisierten Mammographie-Screening. 3.3. Gesetzliche Grundlagen. 3.4. Strukturen im schweizerischen Gesundheitswesen. 3.5. Finanzierung. 3.6. Rollen und Kompetenzen. 3.7. Wirksamkeit. 3.8. Internationale Expertise. 4. Lösungsansätze.

Do resources, justice administration practices and federalism have an impact on registered and sentenced crime prevalence ?

This contribution, based on a statistical approach, undertakes to link data on resources (personnel and financial means) and the working of the administration of penal justice (prosecution, sentencing) taking into account the nationality of those prosecuted. In order to be able to distinguish prosecution and sentencing practices of judicial authorities and possible processes of discrimination, diverse sources have been used such as data from court administrations, public finances and police forces, collected by the Swiss Federal Statistical Office and the Swiss Federal administration of finances. The authors discuss discrimination in prosecution and sentencing between Swiss residents and foreigners taking into account localization and resources regarding personnel and public finances.

Cannabis use in a Swiss male prison: qualitative study exploring detainees' and staffs' perspectives.

BACKGROUND: Several studies suggest a high prevalence of cannabis use before and during imprisonment, but subjective perspectives of detainees and staff towards its use in prison are lacking. This issue was explored in the framework of an observational study addressing tobacco use in three Swiss prisons in 2009 and 2010 that involved multiple strands (quantitative and qualitative components). This article presents qualitative data on cannabis use collected in one of the settings. METHODS: We used in-depth semi-structured interviews with both detainees and staff to explore their attitudes towards cannabis in one post-trial male Swiss prison. We performed specific coding and thematic analysis for cannabis with the support of ATLAS.ti, compared detainees' and staff's opinions, and considered the results with regard to drug policy in prison in general. RESULTS: 58 participants (31 male offenders, mean age 35 years, and 27 prison staff, mean age 46 years, 33% female) were interviewed. Detainees estimated the current use of cannabis use to be as high as 80%, and staff 50%. Participants showed similar opinions on effects of cannabis use that were described both at individual and institutional levels: analgesic, calming, self-help to go through the prison experience, relieve stress, facilitate sleep, prevent violence, and social pacifier. They also mentioned negative consequences of cannabis use (sleepiness, decreased perception of danger and social isolation), and dissatisfaction regarding the ongoing ambiguous situation where cannabis is forbidden but detection in the urine was not sanctioned. However, the introduction of a more restrictive regulation induced fear of violence, increased trafficking and a shift to other drug use. CONCLUSION: Although illegal, cannabis use is clearly involved in daily life in prison. A clearer and comprehensive policy addressing cannabis is needed, including appropriate measures tailored to individual users. To sustain a calm and safe environment in prison, means other than substance or medication use are required.

Aptitude au volant: quelle conduite pour les médecins en 2008? [Fitness to drive: which assessment by doctors in 2008?]

La fréquence et la complexité des problèmes médicaux qui concernent la conduite automobile augmentent progressivement. Dans la plupart des cantons suisses, tout médecin peut être amené à se prononcer sur l'aptitude à conduire en tant que médecin-conseil au sujet d'un de ses patients. Ces dernières années, plusieurs nouvelles recommandations de différentes sociétés médicales ont été publiées en Suisse. Il nous a paru utile de faire une synthèse de ce qui paraît essentiel de savoir avant de rédiger un certificat d'aptitude à la conduite. Medical problems related to car driving are more and more complex and frequent. In the most areas of Switzerland each doctor can be asked to assess the fitness to drive of his patients. Several guidelines from medical societies have been published recently in Switzerland. Therefore it appears to be useful to synthesize the essential knowledge to have before signing fitness-to-drive certificates