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,

In the Shadow of the Pines

https://digitalcommons.library.umaine.edu/mmb-vp/1882/thumbnail.jp

Domain and Geometry Agnostic CNNs for Left Atrium Segmentation in 3D Ultrasound

Segmentation of the left atrium and deriving its size can help to predict and detect various cardiovascular conditions. Automation of this process in 3D Ultrasound image data is desirable, since manual delineations are time-consuming, challenging and observer-dependent. Convolutional neural networks have made improvements in computer vision and in medical image analysis. They have successfully been applied to segmentation tasks and were extended to work on volumetric data. In this paper we introduce a combined deep-learning based approach on volumetric segmentation in Ultrasound acquisitions with incorporation of prior knowledge about left atrial shape and imaging device. The results show, that including a shape prior helps the domain adaptation and the accuracy of segmentation is further increased with adversarial learning

Persistent X-Ray Photoconductivity and Percolation of Metallic Clusters in Charge-Ordered Manganites

Charge-ordered manganites of composition $\rm Pr_{1-x}(Ca_{1-y}Sr_{y})_{x}MnO_3$ exhibit persistent photoconductivity upon exposure to x-rays. This is not always accompanied by a significant increase in the {\it number} of conduction electrons as predicted by conventional models of persistent photoconductivity. An analysis of the x-ray diffraction patterns and current-voltage characteristics shows that x-ray illumination results in a microscopically phase separated state in which charge-ordered insulating regions provide barriers against charge transport between metallic clusters. The dominant effect of x-ray illumination is to enhance the electron {\it mobility} by lowering or removing these barriers. A mechanism based on magnetic degrees of freedom is proposed.Comment: 8 pages, 4 figure