Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer

In diesem Beitrag analysieren wir den aktuellen Einkommensteuervorschlag von Paul Kirchhof im Hinblick auf Zielkonflikte zwischen Steueraufkommen, Verteilungswirkungen und Effizienzgesichtspunkten. Wir kommen zu dem Ergebnis, dass der aktuelle Kirchhof-Vorschlag politisch kaum durchsetzbar sein dürfte, da von ihm problematische Auswirkungen auf Staatshaushalt und Einkommensverteilung zu erwarten sind. Bei moderaten Auswirkungen auf das Arbeitsangebot führt das Kirchhof-Konzept zu Einnahmeausfällen im Umfang von rund 20 Mrd. Euro. Außerdem entfaltet es einen nicht unerheblichen Effekt auf die Einkommensungleichheit. Trotz Verbreiterung der Bemessungsgrundlage profitieren von einem niedrigen, einheitlichen Grenzsteuersatz ausschließlich die obersten zehn Prozent der Einkommensverteilung.Einkommensungleichheit, Arbeitsangebot, Mikrosimulation, Kirchhof, Steuervereinfachung

CcpA- and Shm2-pulsed myeloid dendritic cells induce T-cell activation and enhance the neutrophilic oxidative burst response to aspergillus fumigatus

Aspergillus fumigatus causes life-threatening opportunistic infections in immunocompromised patients. As therapeutic outcomes of invasive aspergillosis (IA) are often unsatisfactory, the development of targeted immunotherapy remains an important goal. Linking the innate and adaptive immune system, dendritic cells are pivotal in anti-Aspergillus defense and have generated interest as a potential immunotherapeutic approach in IA. While monocyte-derived dendritic cells (moDCs) require ex vivo differentiation, antigen-pulsed primary myeloid dendritic cells (mDCs) may present a more immediate platform for immunotherapy. To that end, we compared the response patterns and cellular interactions of human primary mDCs and moDCs pulsed with an A. fumigatus lysate and two A. fumigatus proteins (CcpA and Shm2) in a serum-free, GMP-compliant medium. CcpA and Shm2 triggered significant upregulation of maturation markers in mDCs and, to a lesser extent, moDCs. Furthermore, both A. fumigatus proteins elicited the release of an array of key pro-inflammatory cytokines including TNF-α, IL-1β, IL-6, IL-8, and CCL3 from both DC populations. Compared to moDCs, CcpA- and Shm2-pulsed mDCs exhibited greater expression of MHC class II antigens and stimulated stronger proliferation and IFN-γ secretion from autologous CD4+ and CD8+ T-cells. Moreover, supernatants of CcpA- and Shm2-pulsed mDCs significantly enhanced the oxidative burst in allogeneic neutrophils co-cultured with A. fumigatus germ tubes. Taken together, our in vitro data suggest that ex vivo CcpA- and Shm2-pulsed primary mDCs have the potential to be developed into an immunotherapeutic approach to tackle IA

Genome-wide meta-analyses reveal novel loci for verbal short-term memory and learning

Understanding the genomic basis of memory processes may help in combating neurodegenerative disorders. Hence, we examined the associations of common genetic variants with verbal short-term memory and verbal learning in adults without dementia or stroke (N = 53,637). We identified novel loci in the intronic region of CDH18, and at 13q21 and 3p21.1, as well as an expected signal in the APOE/APOC1/TOMM40 region. These results replicated in an independent sample. Functional and bioinformatic analyses supported many of these loci and further implicated POC1. We showed that polygenic score for verbal learning associated with brain activation in right parieto-occipital region during working memory task. Finally, we showed genetic correlations of these memory traits with several neurocognitive and health outcomes. Our findings suggest a role of several genomic loci in verbal memory processes.Peer reviewe

Robust estimation of bacterial cell count from optical density

Optical density (OD) is widely used to estimate the density of cells in liquid culture, but cannot be compared between instruments without a standardized calibration protocol and is challenging to relate to actual cell count. We address this with an interlaboratory study comparing three simple, low-cost, and highly accessible OD calibration protocols across 244 laboratories, applied to eight strains of constitutive GFP-expressing E. coli. Based on our results, we recommend calibrating OD to estimated cell count using serial dilution of silica microspheres, which produces highly precise calibration (95.5% of residuals <1.2-fold), is easily assessed for quality control, also assesses instrument effective linear range, and can be combined with fluorescence calibration to obtain units of Molecules of Equivalent Fluorescein (MEFL) per cell, allowing direct comparison and data fusion with flow cytometry measurements: in our study, fluorescence per cell measurements showed only a 1.07-fold mean difference between plate reader and flow cytometry data

The genetic architecture of the human cerebral cortex

The cerebral cortex underlies our complex cognitive capabilities, yet little is known about the specific genetic loci that influence human cortical structure. To identify genetic variants that affect cortical structure, we conducted a genome-wide association meta-analysis of brain magnetic resonance imaging data from 51,665 individuals. We analyzed the surface area and average thickness of the whole cortex and 34 regions with known functional specializations. We identified 199 significant loci and found significant enrichment for loci influencing total surface area within regulatory elements that are active during prenatal cortical development, supporting the radial unit hypothesis. Loci that affect regional surface area cluster near genes in Wnt signaling pathways, which influence progenitor expansion and areal identity. Variation in cortical structure is genetically correlated with cognitive function, Parkinson's disease, insomnia, depression, neuroticism, and attention deficit hyperactivity disorder

Correction to: Cluster identification, selection, and description in Cluster randomized crossover trials: the PREP-IT trials

An amendment to this paper has been published and can be accessed via the original article

Why Did Income Inequality in Germany Not Increase Further After 2005?

While income inequality in Germany considerably increased in the years before 2005, this trend stopped after 2005. We address the question of what factors were responsible for the break in the inequality trend after 2005. Our analysis suggests that income inequality in Germany did not continue to rise after 2005 for the following reasons. First, we observe that the general rise in wage inequality that explained a lot of the inequality increase before 2005, became less steep (but did not stop) after 2005. Second, despite further increases in wage inequality after 2005, inequality in annual labour incomes did not increase further after 2005 because increased within-year employment opportunities compensated otherwise rising inequality in annual labour incomes. Third, income inequality did not fall in a more marked way after 2005 because also the middle and the upper part of the distribution benefited from the employment boom after 2006. Finally, we provide evidence that the effect of a wide range of other factors that are often suspected to have influenced the distribution such as capital incomes, household structures, population ageing, changes in the tax and transfer system and the financial crisis of 2008 did not significantly alter the distribution after 2005

Korrelationen und Bewegungsquantisierung im Ein-Atom-Maser und -Laser

To investigate atom-atom correlations in the one-atom maser, a modification of the phase-sensitive micromaser setup is proposed. The new setup allows for the violation of a Bell-type inequality. The interaction of the pump atoms with the cavity field generates entanglement between the atoms and the photons and therefore also among the atoms passing through the cavity. A Bell-type inequality for atom-atom correlations is derived and is shown to be violated not only for an idealized model, but also for a realistic setup taking into account various sources of decoherence. The photon emission probability and the transmission of the pump atoms in a one-atom maser change dramatically if the kinetic energy of the pump atoms is comparable with the atom-field interaction energy. In such a case, the atomic center-of-mass motion has to be quantized and the de Broglie wavelength of the atoms inside the cavity is an important physical parameter. The interplay of reflection and transmission of the atoms leads to a novel mechanism for induced emission. A photon is emitted by an excited atom, if its de Broglie wavelength fits in the cavity. These resonances lead to microwave amplification via z-motion induced emission of radiation, (mazer). In the present work, the quantum theory of the mazer is extended by deriving exact analytical solutions for a smooth potential and comparing this case with the solutions for a step function, which have been found earlier. Furthermore, the possibility is investigated to build a velocity filter for ultracold atoms using a mazer. This is an atom-optical analog of the Fabry-Perot interferometer and allows for a macroscopic coherence length of the atoms. Experimental parameters are taken into account and a new type of resonator is proposed to show that it is in principle possible to realize the mazer in experiment. (orig.)SIGLEAvailable from TIB Hannover: RN 5339(235) / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekDEGerman