On income tax avoidance: the case of Germany

In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude. --

Prevalence and health correlates of workplace violence and discrimination against hospital employees - a cross-sectional study in German-speaking Switzerland

Background: Violence and discrimination are common events at work, especially in health care. Moreover, such workplace experiences are considered to have negative impacts and particularly adverse health consequences on health care workers. Nevertheless, the problem is still highly underreported and thus largely ignored and unexplored in Switzerland as comprehensive data and studies on their prevalence and health correlates among hospital staffs and health professionals are widely missing. Methods: This cross-sectional study was based on secondary data from a company survey among several public hospitals and rehabilitation clinics in German-speaking Switzerland conducted in 2015/16. The study population was limited to a subsample of 1567 health professionals among the surveyed staffs of five participating hospitals and clinics. Relative frequencies of different forms of violence and discrimination at work and the total number of such experiences were calculated for the entire study population and for occupational subgroups. These data were compared with a nationally representative subsample of the Swiss Health Survey 2017 as a reference population. Multiple logistic regression analyses were further computed to investigate the association between the number of different experienced forms of violence and/or discrimination at work and several poor general and mental health outcomes. Results: 23% of the inverviewed hospital employees experienced at least one form of discrimination or violence at work in the past year, compared to 18% of the general working population. Nurses were by far the most affected occupational group regarding all forms of violence. More and particularly the most exposed and affected hospital employees with regard to experiences of violence and/or discrimination at work showed almost consistently increased frequencies and relative risks for the studied poor mental and general health outcomes. Prevalence rates and odds ratios for strong sleep disorders, strong stress feelings and increased burnout symptoms were between 3 and 4 times higher among the most exposed compared to the non-exposed group of hospital employees. Conclusions: Study findings underline the importance of an active combat against violent and discriminatory behaviors in health care. Prevention strategies should particularly focus on nurses and midwives, which turned out to be the most affected and exposed group of all health professions. Keywords: General health; Hospital employees; Mental health; Workplace discrimination; Workplace violence

Topologically stable ergodicity breaking from emergent higher-form symmetries in generalized quantum loop models

We present a set of generalized quantum loop models which provably exhibit topologically stable ergodicity breaking. These results hold for both periodic and open boundary conditions, and derive from a one-form symmetry (notably not being restricted to sectors of extremal one-form charge). We identify simple models in which this one-form symmetry can be emergent, giving rise to the aforementioned ergodicity breaking as an exponentially long-lived prethermal phenomenon. We unveil a web of dualities that connects these models, in certain limits, to models that have previously been discussed in the literature. We also identify nonlocal conserved quantities in such models that correspond to a pattern of system-spanning domain walls, and which are robust to the addition of arbitrary $k$-local perturbations.Comment: 22+8 pages, 8 figure

Exploring the effects of primordial non-Gaussianity at galactic scales

While large scale primordial non-Gaussianity is strongly constrained by present-day data, there are no such constraints at Mpc scales. Here we investigate the effect of significant small-scale primordial non-Gaussianity on structure formation and the galaxy formation process with collisionless simulations: specifically, we explore four different types of non-Gaussianities. Generically, we find a distinct and potentially detectable feature in the matter power spectrum around the non-linear scale. We then show in particular that a negatively-skewed distribution of the potential random field, hence positively skewed in terms of overdensities, with $f_{\rm NL} \approx -1000$ at these scales, implies that typical galaxy-sized halos reach half of their present-day mass at an earlier stage and have a quieter merging history than in the Gaussian case. Their environment between 1 and 5 virial radii at $z=0$ is less dense than in the Gaussian case. This quieter history and less dense environment has potentially interesting consequences in terms of the formation of bulges and bars. Moreover, we show that subhalos have a more flattened distribution around their host than in the Gaussian case, albeit not as flattened as the 11 most massive Milky Way satellites, and that the two most massive subhalos tend to display an interesting anti-correlation of velocities around their host, indicative of kinematic coherence. All these hints will need to be statistically confirmed in larger-box simulations with scale-dependent non-Gaussian initial conditions, followed by hydrodynamical zoom-in simulations to explore the detailed consequences of small-scale non-Gaussianities on galaxy formation.Comment: 23 pages, 8 figures, 3 tables, comments welcome

Diagnosis-Related Groups in Hand Surgery – a comparison of six European countries

Diagnosis-Related Group (DRG) is a classification system, which groups patients according to their diagnosis and resource consumption. Common hand surgical diagnoses and procedures were processed using national DRG-groupers of six European countries