andrewducker: (Default)
[personal profile] andrewducker

Date: 2012-04-06 01:38 pm (UTC)
From: [identity profile] philmophlegm.livejournal.com
I don't see an easy way around the Amazon problem. We have a single market in the European Union, so if a Luxembourg company sells things to British customers (or for that matter French customers, German customers etc) and makes profits on those sales, you would expect the profits it makes to be taxed in its own country, i.e. Luxembourg.

You could possibly argue (as I think the Guardian and other newspapers are) that the Luxembourg company (in this case actually only a subsidiary of an American company) should have subsidiaries in each of the countries it sells to and should pay corporate taxes on the profits each of those companies make in their respective countries. This would be completely against the idea of the single market though. And it would make it much more difficult for smaller companies to export to other countries (because they would have to set up a company in each country they shipped goods to).

You could have Brussels impose a uniform rate of corporate taxation across the EU, but that would be politically impossible and in any case would drive companies outside of the EU if the rates were too high. You could perhaps overcome this problem by imposing higher import duties on goods from outside the EU, but that is basically just protectionism, and that really isn't a good idea.

One thing that would work would be making corporate taxes in the UK more competitive than those in Luxembourg. Maybe that's what the Guardian is arguing for - lower corporation tax. Somehow, I doubt it...

Date: 2012-04-06 03:29 pm (UTC)
From: [identity profile] danieldwilliam.livejournal.com
I know I should know this but how are Luxembourg's EU contributions calculated?

If countries with low corporate tax regimes attract company headquarters which in turn increases their EU contribution which is then spent on EU regional development & projects (including in the UK) then it's not quite as stark as £7bn sales no tax contribution.

Also, tax incidence considerations.

Also, payroll & income tax, business rates & VAT (will need to refresh my knowledge of cross border VAT).

Date: 2012-04-07 11:06 am (UTC)
From: [identity profile] thakil.livejournal.com
To quote myself on that A-level story

"It is important to be careful when making broad conclusions from a set of data of correlations. To be clear, what this study demonstrates is that the intake of physics students to Bristol university have shown a steady decline in achievement in a particular test Bristol university applies.

You have then taken this fact to apply a conclusion, that A-levels have become worse at preparing students for university physics. But sadly, as you have not presented the information on the students each year, it could equally be due to changing demographics in Bristol applications over that amount of time.

I suspect this study is reasonable evidence of a decline in certain A-level standards, but without demographic data it is currently not terribly meaningful.

You also suggest three conclusions as to why A-levels are worse, but these arguments are not as substantiated."

Date: 2012-04-07 05:14 pm (UTC)
mair_in_grenderich: (Default)
From: [personal profile] mair_in_grenderich
... or the A-level content could just be /different/, rather than less. I mean, they say the test hasn't changed. Maybe A-level physics now learn less about gravity, but more about cosmology, or something.

Date: 2012-04-08 06:23 am (UTC)
mair_in_grenderich: (Default)
From: [personal profile] mair_in_grenderich
I took modular A-level physics in 1998/1999, and at that time there was an array of modules available to choose from. iirc three were mandatory, one was the experimental, and then we had to make choices about the last two. So coming up to uni I could easily know something (in a module I took) that another student with the same grade via different modules didn't know. I imagine the curriculum had less width in 197-whatever.

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