Do Estate and Gift Taxes Affect the Timing of Private Transfers?

Proposals to alter the estate tax are contentious and have been debated largely in an empirical vacuum. This paper examines time series and cross-sectional variation to identify the effects of gift and estate taxation on the timing of private transfers. The analysis is based on data from the 1989, 1992, 1995, and 1998 waves of the Surveys of Consumer Finances. Legislative activity during this period reduced the tax disadvantage of bequests relative to gifts. Moreover, the magnitude of this reduction differed systematically across identifiable household categories. We find that households experiencing larger declines in the expected tax disadvantages of bequests substantially reduced inter vivos transfers relative to households experiencing small declines in the tax disadvantages of bequests. This implies that the timing of transfers is highly responsive to applicable gift and estate tax rates. These conclusions are based both on simple comparisons of the probability of giving across different time periods and groups, and on empirical specifications that control for a variety of potentially confounding factors, such as systematic changes in the fraction of wealth attributable to unrealized capital gains. The results also provide evidence of a systematic bequest motive for some high-wealth households.

A interdisciplinaridade e a investigação-ação na Rede Internacional de Investigação em Ensino de Ciências (RIEC)

A RIEC é uma rede de interação, formação de pesquisadores, compartilhamento e produção de pesquisas de Pós-Graduação com temáticas relacionadas ao Ensino de Ciências (EC). A interdisciplinaridade, como um desafio no EC, apresenta-se como uma possibilidade de ampliar os conhecimentos, promover diálogos, e parcerias por meio da interlocução com as outras áreas. Com isso, a presente pesquisa documental por meio da revisão integrativa, investiga os periódicos da RIEC procurou responder quantos estudos/práticas interdisciplinares estão presentes nas seções de relatos de experiencias/práticas pedagógicas dos periódicos da rede e quais desses estudos utilizaram a investigação-ação/pesquisa-ação para realizar reflexões sobre as ações docentes. O descritor utilizado foi “interdisciplinar”, no qual os critérios de inclusão do estudo são os artigos com experiências pedagógicas e/ou relatos de experiências. Encontramos 21 relatos, distribuídos entre 2011 a 2020 examinados pela análise de conteúdo. Assim, concluímos que 15 trabalhos interdisciplinares dos periódicos da RIEC utilizaram investigação-ação/pesquisa-ação para refletir sobre a atuação docente nos relatos de experiência, com sua maioria realizados com o uso dos diários de bordo como instrumento de auxílio da reflexão profissional docente. Portanto, a RIEC, por meio dos periódicos que abriga, está contribuindo para a promoção da interdisciplinaridade no currículo

Lymphoid Hyperplasia Resulting in Immune Dysregulation Is Caused by Porcine Reproductive and Respiratory Syndrome Virus Infection in Neonatal Pigs

Amid growing evidence that numerous viral infections can produce immunopathology, including nonspecific polyclonal lymphocyte activation, the need to test the direct impact of an infecting virus on the immune system of the host is crucial. This can best be tested in the isolator piglet model in which maternal and other extrinsic influences can be excluded. Therefore, neonatal isolator piglets were colonized with a benign Escherichia coli, or kept germfree, and then inoculated with wild-type porcine reproductive and respiratory syndrome virus (PRRSV) or sham medium. Two weeks after inoculation, serum IgM, IgG, and IgA levels were 30- to 50-, 20- to 80-, and 10- to 20-fold higher, respectively, in animals receiving virus vs sham controls, although \u3c1% was virus specific. PRRSV-infected piglets also had bronchial tree-associated lymph nodes and submandibular lymph nodes that were 5–10 times larger than colonized, sham-inoculated animals. Size-exclusion fast performance liquid chromatography revealed that PRRSV-infected sera contained high-molecular-mass fractions that contained IgG, suggesting the presence of immune complexes. Lesions, inflammatory cell infiltration, glomerular deposits of IgG, IgM, and IgA, and Abs of all three isotypes to basement membrane and vascular endothelium were observed in the kidneys of PRRSV-infected piglets. Furthermore, autoantibodies specific for Golgi Ags and dsDNA could be detected 3–4 wk after viral inoculation. These data demonstrate that PRRSV induces B cell hyperplasia in isolator piglets that leads to immunologic injury and suggests that the isolator piglet model could serve as a useful model to determine the mechanisms of virus-induced immunopathology in this species

Comparison of two‐dimensional and three‐dimensional simulations of dense nonaqueous phase liquids (DNAPLs): Migration and entrapment in a nonuniform permeability field

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/95015/1/wrcr10030.pd