State and local taxation

State and local taxation comprises those taxes that are collected at the sub-federal government levels in order to finance state and local public services, assigning discretion in the determination of rates and bases of these taxes to sub-federal governments. Consider a nation with different layers of government that are only serving administrative purposes. Each government level only distributes the public services to and collects the taxes from that nation’s citizens upon which they agreed at the national level. In such a country, no state or local taxation is necessary since the level of public goods and services is uniformly decided upon for the whole country. This leaves citizens in some local jurisdictions, which prefer more public services than the national average, as much dissatisfied as citizens in local jurisdictions, which prefer less. It is possible to provide public services, the benefits of which are geographically limited and which are not national in scope, at different levels in different sub-federal jurisdictions. Enabling citizens to consume publicly provided goods and services at different levels according to their preferences makes everyone better off without making someone worse off. In order to let people, who want to consume more, pay a higher tax price for those state and local services, taxes must be differentiated accordingly between states and local jurisdictions. In such a world with a differentiated supply of publicly provided goods, each individual can reside in a jurisdiction where a certain level of public services is provided to adequate tax prices. The art of state and local taxation is the assignment of different kinds of taxes to government levels such that an invisible hand properly guides a nation in an ideal world to an optimal multi-unit fiscal system. This is not necessarily the case in the real world and some answers exist why fiscal systems are not optimal.

State and local taxation

State and local taxation comprises those taxes that are collected at the sub-federal government levels in order to finance state and local public services, assigning discretion in the determination of rates and bases of these taxes to sub-federal governments. Consider a nation with different layers of government that are only serving administrative purposes. Each government level only distributes the public services to and collects the taxes from that nation’s citizens upon which they agreed at the national level. In such a country, no state or local taxation is necessary since the level of public goods and services is uniformly decided upon for the whole country. This leaves citizens in some local jurisdictions, which prefer more public services than the national average, as much dissatisfied as citizens in local jurisdictions, which prefer less. It is possible to provide public services, the benefits of which are geographically limited and which are not national in scope, at different levels in different sub-federal jurisdictions. Enabling citizens to consume publicly provided goods and services at different levels according to their preferences makes everyone better off without making someone worse off. In order to let people, who want to consume more, pay a higher tax price for those state and local services, taxes must be differentiated accordingly between states and local jurisdictions. In such a world with a differentiated supply of publicly provided goods, each individual can reside in a jurisdiction where a certain level of public services is provided to adequate tax prices. The art of state and local taxation is the assignment of different kinds of taxes to government levels such that an invisible hand properly guides a nation in an ideal world to an optimal multi-unit fiscal system. This is not necessarily the case in the real world and some answers exist why fiscal systems are not optimal

Steuerunehrlichkeit, Abschreckung und soziale Normen: Empirische Evidenz für Deutschland

In der vergangenen Dekade hat Deutschland den Kampf gegen Schwarzarbeit und Steuerhinterziehung durch zahlreiche Maßnahmen verschärft. Doch sind Steuerhinterziehung und Schwarzarbeit in Deutschland tatsächlich so omnipräsent, wie die Bundesregierung immer wieder glauben machen will? Und wie erfolgreich ist der von ihr eingeschlagene Weg der Abschreckung? Diesen Fragen geht die vorliegende Studie nach. Empirische Basis ist eine in Zusammenarbeit mit TNS Infratest München im Jahr 2009 durchgeführte repräsentative Befragung von 2.149 Personen in Deutschland. Die Befragung war so angelegt, dass nicht nur das Ausmaß der Steuerunehrlichkeit ermittelt werden konnte, sondern auch die individuellen Einschätzungen möglicher Determinanten von Steuerunehrlichkeit

What You Ask is What You Get: Willingness-to-Pay for a QALY in Germany

We report results of a survey of a representative sample of the German population in which respondents were asked in various scenarios for their willingness-to-pay (WTP) for a gain of one quality-adjusted life year. While one version of the survey exactly copied the setting (online survey) and the questionnaire used in the EuroVaQ project, in the second version the hypothetical nature of the questions was emphasized more strongly, and the survey was conducted as a computer-assisted personal interview. The results show that the average and median WTP responses differed between scenarios but, overall, became considerably larger in the second version

Comparative Study of Impedance Eduction Methods

The absorption efficiency of acoustic liners used in aircraft engines is characterized by the acoustic impedance. World wide, many grazing ow test rigs and eduction methods are available that provide values for that impedance. However, a direct comparison and assessment of the data of the di erent rigs and methods is often not possible because test objects and test conditions are quite di erent. Only a few papers provide a direct comparison. Therefore, this paper together with a companion paper, present data measured with a reference test object under similar conditions in the DLR and NASA grazing ow test rigs. Additionally, by applying the in-house methods Liner Impedance Non-Uniform ow Solving algorithm (LINUS, DLR) and Convected Helmhholtz Equation approach (CHE, NASA) on the data sets, similarities and differences due to underlying theory are identi ed and discussed

Morphology and Mach Number Dependence of Subsonic Bondi-Hoyle Accretion

We carry out three-dimensional computations of the accretion rate onto an object (of size $R_{\rm sink}$ and mass $m$) as it moves through a uniform medium at a subsonic speed $v_{\infty}$. The object is treated as a fully-absorbing boundary (e.g. a black hole). In contrast to early conjectures, we show that when $R_{\rm sink}\ll R_{A}=2Gm/v^2$ the accretion rate is independent of $v_{\infty}$ and only depends on the entropy of the ambient medium, its adiabatic index, and $m$. Our numerical simulations are conducted using two different numerical schemes via the Athena++ and Arepo hydrodynamics solvers, which reach nearly identical steady-state solutions. We find that pressure gradients generated by the isentropic compression of the flow near the accretor are sufficient to suspend much of the surrounding gas in a near-hydrostatic equilibrium, just as predicted from the spherical Bondi-Hoyle calculation. Indeed, the accretion rates for steady flow match the Bondi-Hoyle rate, and are indicative of isentropic flow for subsonic motion where no shocks occur. We also find that the accretion drag may be predicted using the Safronov number, $\Theta=R_{A}/R_{\rm sink}$, and is much less than the dynamical friction for sufficiently small accretors ($R_{\rm sink}\ll R_{A}$).Comment: 14 pages, 7 figures. Submitted to ApJ. Comments welcome

A Review of Predictive and Prescriptive Offshore Wind Farm Operation and Maintenance

Offshore wind farms are a rapidly developing source of clean, low-carbon energy and as they continue to grow in scale and capacity, so does the requirement for their efficient and optimised operation and maintenance. Historically, approaches to maintenance have been purely reactive. However, there is a movement in offshore wind, and wider industry in general, towards more proactive, condition-based maintenance approaches which rely on operational data-driven decision making. This paper reviews the current efforts in proactive maintenance strategies, both predictive and prescriptive, of which the latter is an evolution of the former. Both use operational data to determine whether a turbine component will fail in order to provide sufficient warning to carry out necessary maintenance. Prescriptive strategies also provide optimised maintenance actions, incorporating predictions into a wider maintenance plan to address predicted failure modes. Beginning with a summary of common techniques used across both strategies, this review moves on to discuss their respective applications in offshore wind operation and maintenance. This review concludes with suggested areas for future work, underlining the need for models which can be simply incorporated by site operators and integrate live data whilst handling uncertainties. A need for further focus on medium-term planning strategies is also highlighted along with consideration of the question of how to quantify the impact of a proactive maintenance strategy

Design and Evaluation of a Zero Mass Flow Liner

In this study, the concept of a Zero Mass Flow Liner is evaluated. The concept enables impedance control by the induction of periodic bias flow through the perforated facing sheet of the liner. The periodic bias flow is generated by a secondary high amplitude acoustic actuation. By means of the periodic bias flow, the liner can be tuned to different operating points in a given range of grazing flow velocities. The equivalent fluid impedance model for perforated plates is modified to account for the effects of periodic bias flow and grazing flow. An optimization routine, based on a genetic algorithm, is implemented. The method is applicable to any liner concept and uses the impedance of the lined surface as boundary condition in a numerical simulation. Thereby, a set of liner parameters is derived in order to obtain the desired damping characteristics. Based on the results of the optimization, a Zero Mass Flow Liner is manufactured and consequently evaluated experimentally. The damping characteristics are evaluated in form of the dissipated energy along the lined surface. Prediction and measurements show agreement. The Zero Mass Flow Liner delivers broad band dissipation of high peak value over a range of grazing flow Mach numbers. Under grazing flow conditions, the effect of periodic bias flow is reduced. This poses high energy requirements in high Mach number flow regimes which might restrict the applicability of the Zero Mass Flow concept to grazing flows of low Mach numbers

Reduction of inertial end correction of perforated plates due to secondary high amplitude stimuli

The decrease in reactance of perforated plates at high sound pressure amplitudes is of interest for the design of Helmholtz resonator liners. It is associated with the loss of end correction due to flow separation at the orifices. In practical applications, complex acoustic signals impinge on perforations. The loss of end correction due to multiple stimuli of unrelated frequency and phase has not been considered yet. This study assesses and presents an empirical approximation for the reduction of end correction of perforated plates at primary frequencies when flow separation is induced by an additional secondary unrelated high amplitude stimulus

Contractile properties of the right atrial myofilaments in patients with myxomatous mitral valve degeneration

BACKGROUND: Myxomatous degeneration of the mitral valve is a common pathological finding in mitral valve surgery and the most common reason for severe mitral valve regurgitation. Considering the importance of right ventricular remodeling and global function after mitral valve surgery we tried to elucidate a possible association of myxomatous mitral valve and impairment of right atrial and ventricular function, which might have an impact on global ventricular performance after mitral valve surgery. METHODS: Right atrial tissue was harvested from 47 patients undergoing mitral valve surgery. We took the trabeculae from the right auricle, which was resected at the right auricle for implementation of extracorporal circulation. The tissue was skinned and prepared in a 24 h-lasting procedure to create small fibers for hinging them in the "muscle machine", an experimental set-up, created for pCa-force measurements. RESULTS: Patients without myxomatous mitral valve developed significantly more force (4.0 mN ± 0.8 mN) at the highest step of calcium concentration compared to 2.7 mN ± 0.4 mN in group of patients with myxomatous valve degeneration (p 0.03). Calcium sensitivity in the myxomatous valve group was at pCa 6.0 and in the non-myxomatous group at pCa 5. Furthermore we observed a significant difference in ejection fraction (EF) among the groups: 49% in the non-myxomatous group versus 57% in the myxomatous group (p 0.03). In the non-myxomatous group 5 patients had diastolic dysfunction grade I-II (22,7%), in group I 10 patients (40%). This was also significant (p 0.04). CONCLUSIONS: Patients with myxomatous mitral valve degeneration seem to have reduced force capacities. Calcium sensitivity is higher compared to the non-myxomatous group, which might be a compensatory mechanism to cover the physiological demand. Furthermore we suggest a higher incidence of diastolic dysfunction in patients with myxomatous mitral valve degeneration, which might have an impact on ventricular remodeling after mitral valve surgery