286 research outputs found

    Taxing Mobile Capital with Labor Market Imperfections

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    Taxing internationally mobile factors of production has been dismissed as an inefficient means of raising tax revenue. This paper addresses the question of whether it is efficient to tax capital at source when labor markets and the taxation of lumpsum income suffer from imperfections. Four reasons for taxing capital are identified: (i) institutional constraints rendering any taxation of profit income infeasible; (ii) market power in the demand for labor; (iii) market power in the supply of labor if it increases with the employment of capital; (iv) unemployment benefits that are not tied to net real wages. It is argued that the case for taxing capital is not particularly strong. By reinterpreting capital as energy the results are applicable to the discussion about ecological tax reforms.Optimal taxation, factor mobility, labor market imperfections, ecological tax reform

    Teacher quality and incentives - Theoretical and empirical effects of standards on teacher quality

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    Applying the theory of yardstick competition to the schooling system, we show that it is optimal to have central tests of student achievement and to engage in benchmarking because it raises the quality of teaching. This is true even if teachers’ pay (defined in monetary terms) is not performance related. If teachers value reputation, and if teaching output is measured so that it becomes comparable, teachers will increase their effort. The theory is tested using the German PISA-E data. Use is made of the fact that central exams exist in some federal states of Germany but not in all. The empirical evidence suggests that central exams have a positive effect on the quality of teaching.

    Teacher Quality and Incentives: Theoretical and Empirical Effects of Standards on Teacher Quality

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    Applying the theory of yardstick competition to the schooling system, we show that it is optimal to have central tests of student achievement and to engage in benchmarking because it raises the quality of teaching. This is true even if teachers’ pay (defined in monetary terms) is not performance related. If teachers value reputation, and if teaching output is measured so that it becomes comparable, teachers will increase their effort. The theory is tested using the German PISA-E data. Our estimates suggest that, despite the flat career profile of German teachers, the quality of teaching tends to be higher in federal states with central exams.education, teacher quality, central examinations, yardstick competition, matching

    Possibilities and limitations of protein supply in organic poultry and pig production

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    Organic poultry and pig production has to face severe restrictions in the availability of feedstuffs of high quality protein. The objective of the project was to assess by meta-analysis of the literature whether the restrictions can be compensated by others measures without jeopardizing the goal of a high level of product- and process-related quality. Calculations showed that, in general, it is possible to formulate diets for poultry and pigs without the use of non-organic feedstuffs. However, there is a huge variation between farms on the local, regional or national level in their ability to provide organic diets. Several measures are outlined that are at the organic farmer's disposal to adapt to the restricted availability of high protein feedstuffs. The risk of the occurrence of diseases and welfare problems in organic livestock production due to suboptimal nutrient provision by the farmer is compa-rably low, and can be handled by a proper manage-ment. Intensification of meat production, however, encloses a system-related increase in the risks of animal health disorders. From the animal health and welfare point of view, organic farming should be protected towards the negative side effects of an intensified meat production by setting limits with respect to the intensification process

    Attitudes towards inheritance taxation - results from a survey experiment

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    Inheritance taxation divides public opinion and is among the most unpopular taxes in many countries, although only a minority of people have to pay it. Using a survey experiment with vignettes on a sample of German citizens (N = 479), we examine attitudes towards inheritance taxation. Our results reveal several relevant dimensions for a proposed fair inheritance tax rate (PITR): The PITR decreases with a close relationship between testator and heir and when the asset is a family-occupied house or family enterprise compared with a “lump sum”. It increases with the value of bequest and income of the heir representing equity considerations. Respondents advocate higher tax rates to reduce fiscal budget deficits. Respondents with a strong family orientation propose a low inheritance tax rate. The final publication is available at Springer via http://dx.doi.org/10.1007/s10888-016-9344-4.Emerging Field Initiative (EFI) of the University of Erlangen-Nurember

    Non-Standard Bird Names in England, Bavaria and Austria: A Diachronic Comparative Study

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    A rich contrastive analysis of more than 3000 non-standard bird names based on extensive archival research and the results of a substantial innovative online survey conducted in 2017 with more than 1100 participants from England, Bavaria and Austria. This volume contains insights into morphological, etymological and semantic aspects of a nearly extinct word field and its colourful history, complemented by synchronic aspects of perceptual dialectology

    Diagnostic and therapy of acute aphasia

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    Acute aphasia has been investigated only rarely and is often described as fluctuating in symptoms and not specifically treatable. First, this paper introduces a new test for the acute phase of aphasia (Bielefeld Aphasia Screening BiAS, 2006). We will give short information on the six subtests and their application, as well as on data of it’s objectivity, reliability and validity. The second part will present a therapy evaluation study, testing 35 patients being treated in the first six weeks following stroke, compared to 12 patients without treatment. Relevant variables of therapy success are discussed

    Impact of disease activity and treatment of comorbidities on the risk of myocardial infarction in rheumatoid arthritis

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    Background The aim was to estimate the impact of individual risk factors and treatment with various disease-modifying antirheumatic drugs (DMARDs) on the incidence of myocardial infarction (MI) in patients with rheumatoid arthritis (RA). Methods We analysed data from 11,285 patients with RA, enrolled in the prospective cohort study RABBIT, at the start of biologic (b) or conventional synthetic (cs) DMARDs. A nested case–control study was conducted, defining patients with MI during follow-up as cases. Cases were matched 1:1 to control patients based on age, sex, year of enrolment and five cardiovascular (CV) comorbidities. Generalized linear models were applied (Poisson regression with a random component, conditional logistic regression). Results In total, 112 patients developed an MI during follow-up. At baseline, during the first 6 months of follow-up and prior to the MI, inflammation markers (erythrocyte sedimentation rate (ESR) and C-reactive protein (CRP)) but not 28-joint-count disease activity score (DAS28) were significantly higher in MI cases compared to matched controls and the remaining cohort. Baseline treatment with DMARDs was similar across all groups. During follow-up bDMARD treatment was significantly more often discontinued or switched in MI cases. CV comorbidities were significantly less often treated in MI cases vs. matched controls (36 % vs. 17 %, p < 0.01). In the adjusted regression model, we found a strong association between higher CRP and MI (OR for log-transformed CRP at follow-up: 1.47, 95 % CI 1.00; 2.16). Furthermore, treatment with prednisone ≥10 mg/day (OR 1.93, 95 % CI 0.57; 5.85), TNF inhibitors (OR 0.91, 95 % CI 0.40; 2.10) or other bDMARDs (OR 0.85, 95 % CI 0.27; 2.72) was not associated with higher MI risk. Conclusions CRP was associated with risk of MI. Our results underline the importance of tight disease control taking not only global disease activity, but also CRP as an individual marker into account. It seems irrelevant with which class of (biologic or conventional) DMARD effective control of disease activity is achieved. However, in some patients the available treatment options were insufficient or insufficiently used - regarding DMARDs to treat RA as well as regarding the treatment of CV comorbidities

    On the state of implementation of the provisions in the National Action Plan for the Sustainable Use of Plant Protection Products in the field of Minor Uses

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    Im Nationalen Aktionsplan zur nachhaltigen Anwendung von Pflanzenschutzmitteln (NAP) hat die Bundesregierung für den Bereich Lückenindikationen/Sonderkulturen und für den Vorratsschutz zur Verbesserung der Verfügbarkeit von Pflanzenschutzmittel folgendes Ziel formuliert: „in 80% aller relevanten Anwendungsgebiete stehen bis zum Jahr 2023 min­destens 3 Wirkstoffgruppen zur Verfügung“. Im Rahmen der Bund-Länder Arbeitsgruppe Lückenindikationen (BLAG-LÜCK) führten die zugehö­rigen Unterarbeitsgruppen Lückenindikationen (UAG) und das Julius Kühn-Institut (JKI) im Jahr 2017 eine Analyse zum Ist-Stand für alle Sparten der UAG durch. Als Grund­lage für die Analyse wurden von den UAG insgesamt 194 relevante Anwendungsgebiete ausgewählt, für die das JKI zum Stichtag, dem 3. Oktober 2016, ins­gesamt 1.058 Zulassungen ermittelte. Diese Zulassungen wurden hinsichtlich ihrer „Passfähigkeit“ zu den Anwendungsgebieten bezüglich Kultur, Schadorganismus und Anwendungsbedingungen eingeteilt. Nachfolgend schätz­ten die UAG aufgrund ihrer fachlichen Expertise ein, ob mit den ausgewiesenen Zulassungen und den damit vorhandenen Wirkstoffklassen die „Lücken geschlos­sen“ sind oder nicht. Das Ergebnis der Analyse belegt, dass die Zielquote des NAP „mindestens 3 Wirkstoffgruppen stehen zur Verfügung“ derzeit bei keiner Sparte erreicht wird.In the National Action Plan for the Sustainable Use of Plant Protection Products (NAP), the following goal was formulated by the Federal Government for the area of minor uses/speciality crops and for storage protection to improve the availability of pesticides: “in 80% of all relevant uses at least 3 groups of active substances are available by 2023”. Within the scope of the German Bund-Länder Working Group on Minor Uses, the associated Sub-Working Groups Minor Uses (UAG) and the Julius Kühn-Institute (JKI) conducted an analysis of the current status in all crop sectors in 2017. For this purpose, a total of 194 relevant uses were designated by the UAG, for which the JKI identified 1,058 different authorisations at a key date, the 3rd of October 2016. These approvals were grouped according to their suitability for the selected uses regarding crop, pest and application conditions. Subsequently, based on their technical expertise, the UAG assessed whether or not the “gaps are closed” with the approved registrations and the classes of active substances they contain. The result proves that the target ratio of the NAP “at least 3 active ingredient groups available” is currently not achieved in any crop sector
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