Ist die Abschaffung der Entfernungspauschale ökonomisch sinnvoll?

In der Diskussion um die Abschaffung von Steuervergünstigungen wird regelmäßig die Streichung bzw. die Reduzierung der Entfernungspauschale angeführt. Prof. Dr. Wolfram F. Richter, Universität Dortmund, verlangt in diesem Zusammenhang die generelle Überprüfung des Werbekostenbegriffs und des Kriteriums der beruflichen Veranlassung. Auch für Prof. Dr. Peter Bareis, Universität Stuttgart-Hohenheim, ist das derzeitige geltende Gesetz nicht sinnvoll: »Es sollte so geändert werden, wie dies ansatzweise bereits die Einkommensteuer-Kommission 1994 vorgeschlagen hatte, die eine Begrenzung auf die durchschnittlichen Kosten des öffentlichen Personennahverkehrs vorgeschlagen hatte. Ergänzt werden sollte dies durch die Unterstellung einer etwa hälftigen privaten Veranlassung, ggf. sogar durch eine Degression der Abzugsbeträge in Abhängigkeit von der Entfernung.« Prof. Dr. Matthias Wrede, RWTH Aachen, plädiert ebenfalls für eine Kürzung der Entfernungspauschale, die seiner Meinung nach »effizient und gerecht« sei. Die Aufwendungen des Arbeitnehmers für Fahrten zwischen Wohnung und Arbeitsstätte sollten pauschal »zu einem unter den internen Grenzkosten liegenden Satz abgegolten werden«. Dagegen wendet sich Dr. Martin Gasche, Mitarbeiter im Stab des Sachverständigenrates, gegen eine weitere Reduktion oder gar eine Abschaffung der Entfernungspauschalen

Ist die Abschaffung der Entfernungspauschale ökonomisch sinnvoll?

In der Diskussion um die Abschaffung von Steuervergünstigungen wird regelmäßig die Streichung bzw. die Reduzierung der Entfernungspauschale angeführt. Prof. Dr. Wolfram F. Richter, Universität Dortmund, verlangt in diesem Zusammenhang die generelle Überprüfung des Werbekostenbegriffs und des Kriteriums der beruflichen Veranlassung. Auch für Prof. Dr. Peter Bareis, Universität Stuttgart-Hohenheim, ist das derzeitige geltende Gesetz nicht sinnvoll: »Es sollte so geändert werden, wie dies ansatzweise bereits die Einkommensteuer-Kommission 1994 vorgeschlagen hatte, die eine Begrenzung auf die durchschnittlichen Kosten des öffentlichen Personennahverkehrs vorgeschlagen hatte. Ergänzt werden sollte dies durch die Unterstellung einer etwa hälftigen privaten Veranlassung, ggf. sogar durch eine Degression der Abzugsbeträge in Abhängigkeit von der Entfernung.« Prof. Dr. Matthias Wrede, RWTH Aachen, plädiert ebenfalls für eine Kürzung der Entfernungspauschale, die seiner Meinung nach »effizient und gerecht« sei. Die Aufwendungen des Arbeitnehmers für Fahrten zwischen Wohnung und Arbeitsstätte sollten pauschal »zu einem unter den internen Grenzkosten liegenden Satz abgegolten werden«. Dagegen wendet sich Dr. Martin Gasche, Mitarbeiter im Stab des Sachverständigenrates, gegen eine weitere Reduktion oder gar eine Abschaffung der Entfernungspauschalen.Steuerbegünstigung, Wegekosten, Pendler, Öffentlicher Personennahverkehr, Einkommensteuer, Kosten

The Nature of Nearby Counterparts to Intermediate Redshift Luminous Compact Blue Galaxies I. Optical/H I Properties and Dynamical Masses

We present single-dish H I spectra obtained with the Green Bank Telescope, along with optical photometric properties from the Sloan Digital Sky Survey, of 20 nearby (D < 70 Mpc) Luminous Compact Blue Galaxies (LCBGs). These ~L*, blue, high surface brightness, starbursting galaxies were selected with the same criteria used to define LCBGs at higher redshifts. We find these galaxies are gas-rich, with M(HI) ranging from 5*10^8 to 8*10^9 M_sun, and M(HI)/L_B ranging from 0.2 to 2 M_sun/L_sun, consistent with a variety of morphological types of galaxies. We find the dynamical masses (measured within R_25) span a wide range, from 3*10^9 to 1*10^11 M_sun. However, at least half have dynamical mass-to-light ratios smaller than nearby galaxies of all Hubble types, as found for LCBGs at intermediate redshifts. By comparing line widths and effective radii with local galaxy populations, we find that LCBGs are consistent with the dynamical mass properties of Magellanic (low luminosity) spirals, and the more massive irregulars and dwarf ellipticals, such as NGC 205.Comment: 33 pages, 8 figures, accepted by Ap

The neutral gas extent of galaxies as derived from weak intervening CaII absorbers

(Abridged) We present a systematic study of weak intervening CaII absorbers at low redshift (z<0.5), based on the analysis of archival high resolution (R>45,000) optical spectra of 304 quasars and active galactic nuclei observed with VLT/UVES. Along a total redshift path of Dz~100 we detected 23 intervening CaII absorbers in both the CaII H & K lines, with rest frame equivalent widths W_r,3934=15-799 mA and column densities log N(CaII)=11.25-13.04. We obtain a bias corrected number density of weak intervening CaII absorbers of dN/dz=0.117+-0.044 at z=0.35 for absorbers with log N(CaII)>11.65. This is ~2.6 times the value obtained for damped Lyman alpha absorbers (DLAs) at low redshift. From ionization modeling we conclude that intervening CaII absorption with log N(CaII)>11.5 arises in optically thick neutral gas in DLAs, sub-DLAs and Lyman limit systems (LLS) at HI column densities of log N(HI)>17.4. The relatively large cross section of these absorbers together with the frequent detection of CaII absorption in high velocity clouds (HVCs) in the halo of the Milky Way suggests that a considerable fraction of the intervening CaII systems trace dusty neutral gas structures in the halos and circumgalactic environment of galaxies (i.e., they are HVC analogs). Considering all galaxies with luminosities L>0.05L* we calculate that the characteristic radial extent of (partly) neutral gas clouds with log N(HI)>17.4 around low-redshift galaxies is R_HVC ~ 55 kpc.Comment: 20 pages, 15 figures; A&A, in press; this revision contains several changes that improve clarity of presentation reflecting the suggestions made by the refere

Metastability, Mode Coupling and the Glass Transition

Mode coupling theory (MCT) has been successful in explaining the observed sequence of time relaxations in dense fluids. Previous expositions of this theory showing this sequence have required the existence of an ideal glass transition temperature $T_0$. Recent experiments show no evidence of $T_0$. We show here how the theory can be reformulated, in a fundamental way, such that one retains this sequence of relaxation behaviors but with a smooth temperature dependence and without any indication of $T_0$. The key ingredient in the reformulation is the inclusion of the metastable nature of the glass transition problem through a coupling of the mass density to the defect density. A main result of our theory is that the exponents governing the sequence of time relaxations are weak functions of the temperature in contrast to the results from conventional MCT.Comment: 14 pages (2 figures upon request), REVTEX

Dynamical signatures of the vulcanization transition

Dynamical properties of vulcanized polymer networks are addressed via a Rouse-type model that incorporates the effect of permanent random crosslinks. The incoherent intermediate scattering function is computed in the sol and gel phases, and at the vulcanization transition between them. At any nonzero crosslink density within the sol phase Kohlrausch relaxation is found. The critical point is signalled by divergence of the longest time-scale, and at this point the scattering function decays algebraically, whereas within the gel phase it acquires a time-persistent part identified with the gel fraction.Comment: 4 page

Elemental Bioimaging of Sheep Bone and Articular Cartilage After Single Application of Gadolinium-Based Contrast Agents

BACKGROUND: Gadolinium-based contrast agents (GBCAs) are applied to enhance magnetic resonance imaging. Gadolinium (Gd), a rare earth metal, is used in a chelated form when administered as GBCA to patients. There is an ongoing scientific debate about the clinical significance of Gd retention in tissues after administration of GBCAs. It is known that bone serves as Gd reservoir, but only sparse information on localization of Gd in bone is available. PURPOSE: The aim of this study was to compare Gd tissue concentration and spatial distribution in femoral epiphysis and diaphysis 10 weeks after single-dose injection of linear and macrocyclic GBCAs in a large animal model. MATERIALS AND METHODS: In this prospective animal study, Swiss-Alpine sheep (n = 36; age range, 4-10 years) received a single injection (0.1 mmol/kg) of macrocyclic (gadobutrol, gadoteridol, and gadoterate meglumine), linear (gadodiamide and gadobenate dimeglumine) GBCAs, or saline. Ten weeks after injection, sheep were killed, and femur heads and shafts were harvested. Gadolinium spatial distribution was determined in 1 sample of each treatment group by laser ablation-inductively coupled plasma-mass spectrometry. All bone specimens were analyzed histopathologically. RESULTS: Injection of GBCAs in female Swiss-Alpine sheep (n = 36) resulted in Gd localization at the endosteal and periosteal surface and in a subset of GBCAs additionally at the cement lines and the bone cartilage junction. No histopathological alterations were observed in the investigated tissue specimens. CONCLUSIONS: Ten weeks after single injection of a clinically relevant dose in adult sheep, both linear species of GBCA resulted in considerably higher accumulation than macrocyclic GBCAs. Gadolinium deposits were restricted to distinct bone and cartilage compartments, such as in bone linings, cement lines, and bone cartilage junctions. Tissue histology remained unaffected

Four Poynting Theorems

The Poynting vector is an invaluable tool for analysing electromagnetic problems. However, even a rigorous stress-energy tensor approach can still leave us with the question: is it best defined as \Vec{E} \cross \Vec{H} or as \Vec{D} \cross \Vec{B}? Typical electromagnetic treatments provide yet another perspective: they regard \Vec{E} \cross \Vec{B} as the appropriate definition, because \Vec{E} and \Vec{B} are taken to be the fundamental electromagnetic fields. The astute reader will even notice the fourth possible combination of fields: i.e. \Vec{D} \cross \Vec{H}. Faced with this diverse selection, we have decided to treat each possible flux vector on its merits, deriving its associated energy continuity equation but applying minimal restrictions to the allowed host media. We then discuss each form, and how it represents the response of the medium. Finally, we derive a propagation equation for each flux vector using a directional fields approach; a useful result which enables further interpretation of each flux and its interaction with the medium.Comment: 8 pages. Updated slightly from EJP versio

Hadronic WW production and the Gottfried Sum Rule

The difference in production rate between $W^+$ and $W^-$ at hadron colliders is very sensitive to the the difference between up- and down-quark distributions in the proton. This sensitivity allows for a variety of useful measurements. We consider the difference $d_s(x,Q^2) - u_s(x,Q^2)$ in the sea distributions and the difference $\Delta u(x,Q^2) - \Delta d(x,Q^2)$ in the polarized parton distribution functions. In both cases we construct an asymmetry to reduce systematic uncertainties. Although we discuss measurements at the Tevatron and future hadron colliders, we find that the Brookhaven Relativistic Heavy Ion Collider (RHIC) is the most appropriate hadron collider for these measurements.Comment: 19 pages (20 figures available from the authors), MAD/PH/74