Gender Discriminatory Taxes, Fairness Perception, and Labor Supply

In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as procedural justice of taxation between subjects. We violate distributional fairness through the random application of tax rates, while procedural justice is broken by levying discriminatory tax rates based on taxpayer gender. For both inequality in outcome as well as discrimination, we find strong differences in reactions between male and female participants. Male participants perceived gender discriminatory taxation as unfair in and of itself. Female participants perceived random taxation as well as gender discriminatory taxation to be unfair, as long as they ended up with the higher tax rate. The perceived fairness strongly drove (did not affect) male (female) participants’ labor supply. Taken both subgroups together, while mere outcome inequality did not influence labor supply decisions significantly, we find evidence of a negative effect of gender-based discrimination on labor supply

CSR-Handbuch : ein Ratgeber

Aus dem Projekt "Förderung angehender weiblicher Führungskräfte in kleinen und mittleren Unternehmen als CSR-Maßnahme"; ein Projekt der Hochschule Bonn-Rhein-Sieg im Rahmen des Programms "CSR-Gesellschaftliche Verantwortung im Mittelstand" gefördert durch das Bundesministerium für Arbeit und Soziales und durch den Europäischen Sozialfonds

The relationship between insulin binding, insulin activation of insulin-receptor tyrosine kinase, and insulin stimulation of glucose uptake in isolated rat adipocytes

We have studied the relationship between insulin activation of insulin-receptor kinase and insulin stimulation of glucose uptake in isolated rat adipocytes. Glucose uptake was half-maximally or maximally stimulated, respectively, when only 4% or 14% of the maximal kinase activity had been reached. To investigate this relationship also under conditions where the insulin effect on activation of receptor kinase was decreased, the adipocytes were exposed to 10 microM-isoprenaline alone or with 5 micrograms of adenosine deaminase/ml. An approx. 30% (isoprenaline) or approx. 50% (isoprenaline + adenosine deaminase) decrease in the insulin effect on receptor kinase activity was found at insulin concentrations between 0.4 and 20 ng/ml, and this could not be explained by decreased insulin binding. The decreased insulin-effect on kinase activity was closely correlated with a loss of insulin-sensitivity of glucose uptake. Moreover, our data indicate that the relation between receptor kinase activity and glucose uptake (expressed as percentage of maximal uptake) remained unchanged. The following conclusions were drawn. (1) If activation of receptor kinase stimulates glucose uptake, only 14% of the maximal kinase activity is sufficient for maximal stimulation. (2) Isoprenaline decreases the coupling efficiency between insulin binding and receptor-kinase activation, this being accompanied by a corresponding decrease in sensitivity of glucose uptake. (3) Our data indicate that the signalling for glucose uptake is closely related to receptor-kinase activity, even when the coupling efficiency between insulin binding and kinase activation is altered. They thus support the hypothesis that receptor-kinase activity reflects the signal which originates from the receptor and which is transduced to the glucose-transport system

From hierarchical dualism to integrative liberation : thoughts on a possible non-racist non classist feminist future

This article is a wide-view thought piece which analyzes the interconnections between race, gender, and class, their transformations in recent U.S. history, and their future. It begins by analyzing the process of hierarchical dualism which underlies the economics of race, gender and class. It then discusses the transformation of race, gender and class in recent U.S. history as a progression through three semi-historical stages of hierarchical dualism: Stage 1, the Traditional Stage; Stage 2, the Modern Stage; and Stage 3, the Integrative Stage. Equality Liberation and Difference Liberation, which characterize feminist and anti-racist organizing during the present Modern Stage, are evaluated and critiqued. Then, the four Integrative Transformation Processes which characterize the emergent, Stage 3 are discussed and documented: the Gender Integrative Process, the Multicultural Integrative Process, the Social Responsibility Integrative Process, and the Anti- Inequality Integrative process

Macroeconomic implications of the German financial equalization system

The provisions of the German financial equalization system (Länderfinanzausgleich), a specific form of a fiscal union among the federal states (Länder), will expire in 2019. In this paper, we assess the effects of the system as well as of reform proposals on key macroeconomic variables and welfare by means of a two-region general equilibrium model. We find that, on the one hand, as expected, abolishing tax revenue equalization would favor transfer paying states in terms of GDP and consumption, and significantly hurt receiving states. Furthermore, households living in the financially strong states would benefit from higher wages and more leisure. This induces migration towards these states. On the other hand, on aggregate, the average German household's welfare would be negatively affected, even though those who live in the paying states would gain. However, the negative macroeconomic effects involved by the abolition of the equalization transfers might potentially be countervailed by the concomitant reduction in disincentive effects for the budgetary policy

Bystander B cells rapidly acquire antigen receptors from activated B cells by membrane transfer: a novel mechanism for enhancing specific antigen presentation

The B cell antigen receptor (BCR) efficiently facilitates the capture and processing of a specific antigen for presentation on MHC class II molecules to antigen specific CD4+ T cells (1). Despite this, the majority of B cells are only thought to play a limited role in CD4+ T cell activation since BCRs are clonotypically expressed. Here we show, however, that activated B cells can, both in vitro and in vivo, rapidly donate their BCR to bystander B cells, a process that is mediated by direct membrane transfer between adjacent B cells and is amplified by the interaction of the BCR with specific antigen. This results in a dramatic expansion in the number of antigen-binding B cells in vivo, with the transferred BCR endowing recipient B cells with the ability to present specific antigen to antigen-specific CD4+ T cells

Miniaturized dielectric waveguide filters

Design techniques for a new class of integrated monolithic high-permittivity ceramic waveguide filters are presented. These filters enable a size reduction of 50% compared to air-filled transverse electromagnetic filters with the same unloaded Q-factor. Designs for Chebyshev and asymmetric generalised Chebyshev filter and a diplexer are presented with experimental results for an 1800 MHz Chebyshev filter and a 1700 MHz generalised Chebyshev filter showing excellent agreement with theory