The costs of administering a wealth tax

I assess the costs of administering a wealth tax for taxpayers and the tax authority in the UK context, based on evidence from existing UK taxes on wealth and comprehensive wealth taxes that have been imposed in other countries. My central estimate is that a well-designed wealth tax generates costs to taxpayers of 0.1 per cent of taxable wealth and costs to the tax authority of 0.05 per cent of taxable wealth. I discuss how these costs depend on design choices. My findings can inform revenue modelling and help to evaluate the desirability of wealth taxes

Sprache, Macht und Ideologie im Agrochemiediskurs : eine diskursanalytische Untersuchung der Webseite pflanzenschützer.ch

Die vorliegende Bachelorarbeit untersucht, wie der Konzern Syngenta über die Webseite pflanzenschützer.ch sprachlich auf die Kritik, welche die Nichtregierungsorganisation Public Eye im Zusammenhang mit Agrochemikalien äussert, reagiert. Getreu der Idee der linguistischen Diskursanalyse war ein Ziel dieser Arbeit, herauszufinden, wie sich Macht und Ideologie in der von pflanzenschützer.ch verwendeten Sprache manifestieren. Die Analyse folgte dem Modell der diskurslinguistischen Mehr-Ebenen-Analyse (DIMEAN) von Jürgen Spitzmüller und Ingo H. Warnke. Untersucht wurden auf intratextueller Ebene die Kategorien Metaphern, anthropozentrische Sprache, Werbesprache und perspektivische Wortwahl sowie populärwissenschaftliche Aspekte. Auf transtextueller Ebene wurden die Daten auf argumentative Brüche mittels Inferenzen sowie auf Topoi untersucht. Die Untersuchung ergab, dass pflanzenschützer.ch zwar einige Argumente der Gegnerschaft aufnahm, auf bestimmte, besonders schwerwiegende Vorwürfe von Public Eye jedoch nicht einging. Weiter ergab die Untersuchung, dass Macht und Ideologie sich in Syngentas Sprachgebrauch manifestieren. Die beteiligten Agrochemiekonzerne betreiben auf pflanzenschützer.ch mit sprachlichen Mitteln Imagepflege und vermitteln so ihre Sicht auf die Dinge. Dies dient zur Legitimation des eigenen, viel kritisierten Kerngeschäfts. Diese Arbeit zeigt somit, dass sprachliche Handlungen auch im Agrochemiediskurs nicht zufällig entstehen - sie sind immer Ausdruck einer Weltanschauung und Teil eines grösseren Ganzen.The aim of this bachelor’s thesis is to analyse the language used on the Swiss web page pflanzenschützer.ch to respond to criticism raised by the non-governmental organization Public Eye in connection with agrochemicals. True to the tradition of linguistic discourse analysis, one goal of this thesis was to examine the manifestation of power and ideology in pflanzenschützer.ch’s language use. The analysis followed the model of the ‘diskurslinguistische Mehr-Ebenen-Analyse’ (DIMEAN) by Jürgen Spitzmüller and Ingo H. Warnke. The findings from the research illustrate that pflanzenschützer.ch reacts to certain arguments made by Public Eye; however, some of the most serious accusations remain unmentioned. Moreover, this paper found that power and ideology manifest in Syngenta’s use of language. The participating agrochemical corporations cultivate their image on the analysed web page, thereby presenting their views to the public to legitimise their own, often criticised core business. Thus, this thesis demonstrates that language use is not random in the discourse on agrochemicals, but always part of an ideology and of a greater whole

The UK’s global economic elite: a sociological analysis using tax data

In this paper we show the importance of international ties amongst the UK’s global economic elite, by exploiting administrative data derived from tax records. We show how this data can be used to shed light on the kind of transnational dynamics which have long been hypothesised to be of major significance in the UK, but which have previously proved intractable to systematic study. Our work reveals the enduring and distinctive influence of long-term imperial forces, especially to the former ‘white settler’ ex-dominions which have been called the ‘anglosphere’. These are allied to more recent currents associated with European integration and the rise of Asian economic power. Here there are especially strong ties to the ‘old EU-6’ nations of France, Germany, Netherlands, Belgium, Luxembourg, and Italy. The incredible detail and universal coverage of our data means that we can study those at the very top with a level of granularity that would be impossible using traditional survey sources. We find compelling support for the public perception that non-doms are disproportionately highly affluent individuals who can be viewed as a part of a global elite. However, whilst there is some evidence for the stereotype of the global wealthy parking themselves in the UK, this underplays the significance of the working rich. Our analysis also reveals the remarkable concentration of non-doms in central areas of London

Proper and improper uses of MCDA methods in energy systems analysis

Global Challenges (FGGA

Dynamics of severe accidents in the oil & gas energy sector derived from the authoritative ENergy-related severe accident database

Organized into a global network of critical infrastructures, the oil & gas industry remains to this day the main energy contributor to the world's economy. Severe accidents occasionally occur resulting in fatalities and disruption. We build an oil & gas accident graph based on more than a thousand severe accidents for the period 1970-2016 recorded for refineries, tankers, and gas networks in the authoritative ENergy-related Severe Accident Database (ENSAD). We explore the distribution of potential chains-of-events leading to severe accidents by combining graph theory, Markov analysis and catastrophe dynamics. Using centrality measures, we first verify that human error is consistently the main source of accidents and that explosion, fire, toxic release, and element rupture are the principal sinks, but also the main catalysts for accident amplification. Second, we quantify the space of possible chains-of-events using the concept of fundamental matrix and rank them by defining a likelihood-based importance measure γ. We find that chains of up to five events can play a significant role in severe accidents, consisting of feedback loops of the aforementioned events but also of secondary events not directly identifiable from graph topology and yet participating in the most likely chains-of-events

Of disasters and dragon kings: a statistical analysis of nuclear power incidents and accidents

We perform a statistical study of risk in nuclear energy systems. This study provides and analyzes a data set that is twice the size of the previous best data set on nuclear incidents and accidents, comparing three measures of severity: the industry standard International Nuclear Event Scale, the Nuclear Accident Magnitude Scale of radiation release, and cost in U.S. dollars. The rate of nuclear accidents with cost above 20 MM 2013 USD, per reactor per year, has decreased from the 1970s until the present time. Along the way, the rate dropped significantly after Chernobyl (April 1986) and is expected to be roughly stable around a level of 0.003, suggesting an average of just over one event per year across the current global fleet. The distribution of costs appears to have changed following the Three Mile Island major accident (March 1979). The median cost became approximately 3.5 times smaller, but an extremely heavy tail emerged, being well described by a Pareto distribution with parameter α = 0.5–0.6. For instance, the cost of the two largest events, Chernobyl and Fukushima (March 2011), is equal to nearly five times the sum of the 173 other events. We also document a significant runaway disaster regime in both radiation release and cost data, which we associate with the “dragon-king” phenomenon. Since the major accident at Fukushima (March 2011) occurred recently, we are unable to quantify an impact of the industry response to this disaster. Excluding such improvements, in terms of costs, our range of models suggests that there is presently a 50% chance that (i) a Fukushima event (or larger) occurs every 60–150 years, and (ii) that a Three Mile Island event (or larger) occurs every 10–20 years. Further—even assuming that it is no longer possible to suffer an event more costly than Chernobyl or Fukushima—the expected annual cost and its standard error bracket the cost of a new plant. This highlights the importance of improvements not only immediately following Fukushima, but also deeper improvements to effectively exclude the possibility of “dragon-king” disasters. Finally, we find that the International Nuclear Event Scale (INES) is inconsistent in terms of both cost and radiation released. To be consistent with cost data, the Chernobyl and Fukushima disasters would need to have between an INES level of 10 and 11, rather than the maximum of 7

Early Switch from Intravenous to Oral Antibiotics in Skin- and Soft-tissue Infections: An Algorithm-based Prospective Multicentre Pilot Trial.

BACKGROUND: In hospitalized patients with skin and soft tissue infections (SSTIs), intravenous (IV) empiric antibiotic treatment is initiated. The best time point for switching from IV to oral treatment is unknown. We used an algorithm-based decision tree for the switch from IV to oral antibiotics within 48 hours and aimed to investigate the treatment outcome of this concept. METHODS: In a nonrandomized trial, we prospectively enrolled 128 patients hospitalized with SSTI from July 2019 to May 2021 at 3 institutions. Clinical and biochemical response data during the first week and at follow-up after 30 days were analyzed. Patients fulfilling criteria for the switch from IV to oral antibiotics were assigned to the intervention group. The primary outcome was a composite definition consisting of the proportion of patients with clinical failure or death of any cause. RESULTS: Ninety-seven (75.8%) patients were assigned to the intervention group. All of them showed signs of clinical improvement (ie, absence of fever or reduction of pain) within 48 hours of IV treatment, irrespective of erythema finding or biochemical response. The median total antibiotic treatment duration was 11 (interquartile range [IQR], 9–13) days in the invention group and 15 (IQR, 11–24) days in the nonintervention group (P < .001). The median duration of hospitalization was 5 (IQR, 4–6) days in the intervention group and 8 (IQR, 6–12) days in the nonintervention group (P < .001). There were 5 (5.2%) failures in the intervention group and 1 (3.2%) in the nonintervention group after a median follow-up of 37 days. CONCLUSIONS: In this pilot trial, the proposed decision algorithm for early switch from IV to oral antibiotics for SSTI treatment was successful in 95% of cases. Clinical Trials Registration. ISRCTN1524549

Leaf diversity influences in-stream litter decomposition through effects on shredders

1. The functioning of many aquatic ecosystems is controlled by surrounding terrestrial ecosystems. In a view of growing interest in linking biodiversity to ecosystem-level processes, we examined whether and how leaf diversity influences litter decomposition and consumers in streams. 2. We tested experimentally the hypothesis that the effects of leaf diversity on decomposition are determined by the responses of leaf consumers to resource–habitat heterogeneity. Leaves from three common riparian trees, beech (Fagus sylvatica), hazel (Corylus avellana) and ash (Fraxinus excelsior), were exposed alone and in all possible mixtures of two and three species in a stream. We analysed individual leaf species for decomposition rate, microbial respiration and mycelial biomass, and we determined the species composition, abundance and biomass of shredders in leaf bags. 3. We found that the decomposition of the fastest decomposing leaves (hazel and ash) was substantially stimulated (up to twofold higher than single species leaf packs) in mixtures containing beech leaves, which are refractory. In contrast, the decomposition of beech leaves was not affected by leaf mixing. Such species-specific behaviour of leaves in species mixtures has been overlooked in previous studies that examined the overall decompo- sition of litter mixtures. 4. The effects of leaf diversity on decomposition varied with the abundance and biomass of shredders but not with microbial parameters. Beech leaves alone were less attractive to shredders than leaf packs made of hazel, ash or any mixture of species. Moreover, the presence of beech leaves in mixtures led to higher shredder abundance and biomass than we had expected from data from single species exposed alone. Lastly, we found that early instars of the caddisfly Potamophylax (the dominant shredder in terms of biomass) almost exclusively used the toughest material (i.e. beech leaves) to construct their cases. 5. Leaf pack heterogeneity may have altered shredder-mediated decomposition. Shredders colonising diverse leaf packs benefited from the stable substratum provided by beech leaves, whereas ash and hazel leaves were primarily used as food. Thus, our findings provide strong evidence for an intimate linkage between the diversity of riparian vegetation and aquatic communities