On income tax avoidance: the case of Germany

In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude. --

Wheel–rail contact: experimental study of the creep forces–creepage relationships

The wheel–rail contact problem plays an important role in the simulation methods used to solve railway dynamics problems. As a consequence, many different mathematical models have been developed to calculate wheel–rail contact forces. However, most of them tackle this problem purely from a theoretical point of view and need to be experimentally validated. Such validation could also reveal the influence of certain parameters not taken into account in the mathematical developments. This paper presents the steps followed in building a scaled test-bench to experimentally characterise the wheel–rail contact problem. The results of the longitudinal contact force as a function of the longitudinal creepage are obtained and the divergences with respect to Kalker's simplified theory are analysed. The influence of lateral creepage, angular velocity and certain contaminants such as cutting fluid or high positive friction modifier is also discussed

Interpretation of transverse tune spectra in a heavy-ion synchrotron at high intensities

Two different tune measurement systems have been installed in the GSI heavy-ion synchrotron SIS-18. Tune spectra are obtained with high accuracy using these fast and sensitive systems. Besides the machine tune, the spectra contain information about the intensity dependent coherent tune shift and the incoherent space charge tune shift. The space charge tune shift is derived from a fit of the observed shifted positions of the synchrotron satellites to an analytic expression for the head-tail eigenmodes with space charge. Furthermore, the chromaticity is extracted from the measured head-tail mode structure. The results of the measurements provide experimental evidence of the importance of space charge effects and head-tail modes for the interpretation of transverse beam signals at high intensity

PUBLIC PERCEPTIONS OF GENETICALLY MODIFIED FOODS: AMERICANS KNOW NOT WHAT THEY EAT

Biotechnology stands to be a defining technology in the future of food and agriculture. Proponents argue that science and industry are poised to bring consumers a wide variety of products that have potential for meeting basic food needs, as well as delivering a wide-range of health, environmental and economic benefits. Opponents counter that the potential exists for unintended consequences, ranging from ecological disruption to adverse human health implications, and that these risks are not fully understood. Fundamental questions exist, however, regarding the general public's position on food products derived with the use of biotechnology. To address these questions, the Food Policy Institute addressed consumers using computer-assisted telephone interviews (CATI) system, a public phone survey of a sample selection of 1203 U.S. residents was administered between March and April 2001. The questionnaire was developed to address perceived gaps in the current literature on American consumer awareness, acceptance, and perceptions of food biotechnology and to serve as the basis for a set of longitudinal studies that will be able to track public opinion over time.Consumer/Household Economics,

On income tax avoidance: the case of Germany

In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude

The magnetic environment in the central region of nearby galaxies

The central regions of galaxies harbor some of the most extreme physical phenomena, including dense stellar clusters, non-circular motions of molecular clouds and strong and pervasive magnetic field structures. In particular, radio observations have shown that the central few hundred parsecs of our Galaxy has a striking magnetic field configuration. It is not yet clear whether these magnetic structures are unique to our Milky Way or a common feature of all similar galaxies. Therefore, we report on (a) a new radio polarimetric survey of the central 200 pc of the Galaxy to better characterize the magnetic field structure and (b) a search for large-scale and organized magnetized structure in the nuclear regions of nearby galaxies using data from the Very Large Array (VLA) archive. The high angular resolution of the VLA allows us to study the central 1 kpc of the nearest galaxies to search for magnetized nuclear features similar to what is detected in our own Galactic center. Such magnetic features play a important role in the nuclear regions of galaxies in terms of gas transport and the physical conditions of the interstellar medium in this unusual region of galaxies.Comment: 8 pages; Proceedings for "The Universe under the Microscope" (AHAR 2008), held in Bad Honnef (Germany) in April 2008, to be published in Journal of Physics: Conference Series by Institute of Physics Publishing, R. Schoedel, A. Eckart, S. Pfalzner, and E. Ros (eds.

Economic inequalities in burden of illness, diagnosis and treatment of five long-term conditions in England: panel study

We compared the distribution by wealth of self-reported illness burden (estimated from validated scales, biomarker and reported symptoms) for angina, cataract, depression, diabetes and osteoarthritis, with the distribution of self-reported medical diagnosis and treatment. We aimed to determine if the greater illness burden borne by poorer participants was matched by appropriately higher levels of diagnosis and treatment

Measurement of the Michel Parameter xi" in Polarized Muon Decay and Implications on Exotic Couplings of the Leptonic Weak Interaction

The Michel parameter xi" has been determined from a measurement of the longitudinal polarization of positrons emitted in the decay of polarized and depolarized muons. The result, xi" = 0.981 +- 0.045stat +- 0.003syst, is consistent with the Standard Model prediction of unity, and provides an order of magnitude improvement in the relative precision of this parameter. This value sets new constraints on exotic couplings beyond the dominant V-A description of the leptonic weak interaction.Comment: 15 pages, 16 figures, 3 tables; submitted to Phys. Rev.

Current Profiles of Molecular Nanowires; DFT Green Function Representation

The Liouville-space Green function formalism is used to compute the current density profile across a single molecule attached to electrodes. Time ordering is maintained in real, physical, time, avoiding the use of artificial time loops and backward propagations. Closed expressions for molecular currents, which only require DFT calculations for the isolated molecule, are derived to fourth order in the molecule/electrode coupling.Comment: 21 page