Tax

Paying tax or avoiding tax is part of everyday life across the globe. But what kinds of payments are taxes, and how do fiscal systems shape society? Taxes are often conceived of as a nexus of state-citizen relations and an intrinsic part of a social contract where they are exchanged for political representation and a level of state protection. But ethnographic evidence demonstrates that separating out taxes from other payments is not straightforward, and the motivations for paying tax, or collecting tax, are far from universal. In addition to shaping national and international economies, taxes construct social and political relations which cast citizens and communities in particular roles, such as ‘contributor’ and ‘wealth creator’, or ‘dependant’ and ‘scrounger’. As such, taxes are political tools that are wielded in processes of governance. Yet fiscal systems are also crafted from the bottom up, through taxpayer action and taxpayer logics, and gain meanings from the broader historical and cultural contexts in which they exist. In recent years, and in the context of multiple financial, environmental, and health crises across the globe, discussions about how we might build better futures have put the spotlight on taxes as a tool for redistribution. The logics that drive new tax policies and laws are embedded in specific concepts of tax justice and tax competition, as well as the relation between the sovereign state and the international community. Tax is a locus of many important themes, both academic and political. Understanding tax is crucial to understanding our societies

Critical role of the major histocompatibility complex and IL-10 in matrilin-1-induced relapsing polychondritis in mice

Relapsing polychondritis (RP) is an autoimmune disease that affects extra-articular cartilage. Matrilin-1-induced relapsing polychondritis (MIRP) is a model for RP and is useful for studies of the pathogenic mechanisms in this disease. There are indications that the major histocompatibility complex (MHC) class II plays a major role in RP, since DR4(+ )patients are more commonly affected than controls. We have now addressed the role of the MHC region, as well as the non-MHC contribution, using congenic mouse strains. Of the MHC congenic strains, B10.Q (H2(q)) was the most susceptible, the B10.P (H2(p)) and B10.R (H2(r)) strains developed mild disease, while B10 strains carrying the v, b, f, or u H2 haplotypes were resistant. A slight variation of susceptibility of H2(q )strains (B10.Q> C3H.Q> DBA/1) was observed and the (B10.Q × DBA/1)F(1 )was the most susceptible of all strains. Furthermore, macrophages and CD4(+ )T cells were the most prominent cell types in inflammatory infiltrates of the tracheal cartilage. Macrophages are the major source of many cytokines, such as interleukin-10 (IL-10), which is currently being tested as a therapeutic agent in several autoimmune diseases. We therefore investigated B10.Q mice devoid of IL-10 through gene deletion and found that they developed a significantly more severe disease, with an earlier onset, than their heterozygous littermates. In conclusion, MHC genes, as well as non-MHC genes, are important for MIRP induction, and IL-10 plays a major suppressive role in cartilage inflammation of the respiratory tract

Observation of the Dynamical Casimir Effect in a Superconducting Circuit

One of the most surprising predictions of modern quantum theory is that the vacuum of space is not empty. In fact, quantum theory predicts that it teems with virtual particles flitting in and out of existence. While initially a curiosity, it was quickly realized that these vacuum fluctuations had measurable consequences, for instance producing the Lamb shift of atomic spectra and modifying the magnetic moment for the electron. This type of renormalization due to vacuum fluctuations is now central to our understanding of nature. However, these effects provide indirect evidence for the existence of vacuum fluctuations. From early on, it was discussed if it might instead be possible to more directly observe the virtual particles that compose the quantum vacuum. 40 years ago, Moore suggested that a mirror undergoing relativistic motion could convert virtual photons into directly observable real photons. This effect was later named the dynamical Casimir effect (DCE). Using a superconducting circuit, we have observed the DCE for the first time. The circuit consists of a coplanar transmission line with an electrical length that can be changed at a few percent of the speed of light. The length is changed by modulating the inductance of a superconducting quantum interference device (SQUID) at high frequencies (~11 GHz). In addition to observing the creation of real photons, we observe two-mode squeezing of the emitted radiation, which is a signature of the quantum character of the generation process.Comment: 12 pages, 3 figure

Regulatory T Cells Prevent Th2 Immune Responses and Pulmonary Eosinophilia during Respiratory Syncytial Virus Infection in Mice

During viral infection, inflammation and recovery are tightly controlled by competing proinflammatory and regulatory immune pathways. Respiratory syncytial virus (RSV) is the leading global cause of infantile bronchiolitis, which is associated with recurrent wheeze and asthma diagnosis in later life. Th2-driven disease has been well described under some conditions for RSV-infected mice. In the present studies, we used the Foxp3(DTR) mice (which allow specific conditional depletion of Foxp3(+) T cells) to investigate the functional effects of regulatory T cells (Tregs) during A2-strain RSV infection. Infected Treg-depleted mice lost significantly more weight than wild-type mice, indicating enhanced disease. This enhancement was characterized by increased cellularity in the bronchoalveolar lavage (BAL) fluid and notable lung eosinophilia not seen in control mice. This was accompanied by abundant CD4(+) and CD8(+) T cells exhibiting an activated phenotype and induction of interleukin 13 (IL-13)- and GATA3-expressing Th2-type CD4(+) T cells that remained present in the airways even 14 days after infection. Therefore, Treg cells perform vital anti-inflammatory functions during RSV infection, suppressing pathogenic T cell responses and inhibiting lung eosinophilia. These findings provide additional evidence that dysregulation of normal immune responses to viral infection may contribute to severe RSV disease

Solar wind interaction with comet 67P: impacts of corotating interaction regions

International audienceWe present observations from the Rosetta Plasma Consortium of the effects of stormy solar wind on comet 67P/Churyumov-Gerasimenko. Four corotating interaction regions (CIRs), where the first event has possibly merged with a coronal mass ejection, are traced from Earth via Mars (using Mars Express and Mars Atmosphere and Volatile EvolutioN mission) to comet 67P from October to December 2014. When the comet is 3.1–2.7 AU from the Sun and the neutral outgassing rate ∼1025–1026 s−1, the CIRs significantly influence the cometary plasma environment at altitudes down to 10–30 km. The ionospheric low-energy (∼5 eV) plasma density increases significantly in all events, by a factor of >2 in events 1 and 2 but less in events 3 and 4. The spacecraft potential drops below −20 V upon impact when the flux of electrons increases. The increased density is likely caused by compression of the plasma environment, increased particle impact ionization, and possibly charge exchange processes and acceleration of mass-loaded plasma back to the comet ionosphere. During all events, the fluxes of suprathermal (∼10–100 eV) electrons increase significantly, suggesting that the heating mechanism of these electrons is coupled to the solar wind energy input. At impact the magnetic field strength in the coma increases by a factor of 2–5 as more interplanetary magnetic field piles up around the comet. During two CIR impact events, we observe possible plasma boundaries forming, or moving past Rosetta, as the strong solar wind compresses the cometary plasma environment. We also discuss the possibility of seeing some signatures of the ionospheric response to tail disconnection events

Genetic Variance in the Adiponutrin Gene Family and Childhood Obesity

AIM: The adiponutrin gene family consists of five genes (PNPLA1-5) coding for proteins with both lipolytic and lipogenic properties. PNPLA3 has previously been associated with adult obesity. Here we investigated the possible association between genetic variants in these genes and childhood and adolescent obesity. METHODS/RESULTS: Polymorphisms in the five genes of the adiponutrin gene family were selected and genotyped using the Sequenom platform in a childhood and adolescent obesity case-control study. Six variants in PNPLA1 showed association with obesity (rs9380559, rs12212459, rs1467912, rs4713951, rs10947600, and rs12199580, p0.05). When analyzing these SNPs in relation to phenotypes, two SNPs in the PNPLA3 gene showed association with insulin sensitivity (rs12483959: beta = -0.053, p = 0.016, and rs2072907: beta = -0.049, p = 0.024). No associations were seen for PNPLA2, PNPLA4, and PNPLA5. CONCLUSIONS: Genetic variation in the adiponutrin gene family does not seem to contribute strongly to obesity in children and adolescents. PNPLA1 exhibited a modest effect on obesity and PNPLA3 on insulin sensitivity. These data, however, require confirmation in other cohorts and ethnic groups

Resolving photon number states in a superconducting circuit

Electromagnetic signals are always composed of photons, though in the circuit domain those signals are carried as voltages and currents on wires, and the discreteness of the photon's energy is usually not evident. However, by coupling a superconducting qubit to signals on a microwave transmission line, it is possible to construct an integrated circuit where the presence or absence of even a single photon can have a dramatic effect. This system is called circuit quantum electrodynamics (QED) because it is the circuit equivalent of the atom-photon interaction in cavity QED. Previously, circuit QED devices were shown to reach the resonant strong coupling regime, where a single qubit can absorb and re-emit a single photon many times. Here, we report a circuit QED experiment which achieves the strong dispersive limit, a new regime of cavity QED in which a single photon has a large effect on the qubit or atom without ever being absorbed. The hallmark of this strong dispersive regime is that the qubit transition can be resolved into a separate spectral line for each photon number state of the microwave field. The strength of each line is a measure of the probability to find the corresponding photon number in the cavity. This effect has been used to distinguish between coherent and thermal fields and could be used to create a photon statistics analyzer. Since no photons are absorbed by this process, one should be able to generate non-classical states of light by measurement and perform qubit-photon conditional logic, the basis of a logic bus for a quantum computer.Comment: 6 pages, 4 figures, hi-res version at http://www.eng.yale.edu/rslab/papers/numbersplitting_hires.pd

One-sided versus two-sided stochastic descriptions

It is well-known that discrete-time finite-state Markov Chains, which are described by one-sided conditional probabilities which describe a dependence on the past as only dependent on the present, can also be described as one-dimensional Markov Fields, that is, nearest-neighbour Gibbs measures for finite-spin models, which are described by two-sided conditional probabilities. In such Markov Fields the time interpretation of past and future is being replaced by the space interpretation of an interior volume, surrounded by an exterior to the left and to the right. If we relax the Markov requirement to weak dependence, that is, continuous dependence, either on the past (generalising the Markov-Chain description) or on the external configuration (generalising the Markov-Field description), it turns out this equivalence breaks down, and neither class contains the other. In one direction this result has been known for a few years, in the opposite direction a counterexample was found recently. Our counterexample is based on the phenomenon of entropic repulsion in long-range Ising (or "Dyson") models.Comment: 13 pages, Contribution for "Statistical Mechanics of Classical and Disordered Systems