Using the example of inheritance tax, we examine the relationship between the structure of the tax and the strength of the social tax compliance norm. Based on the assumption that deviation from a ...legal norm is the more accepted the less its underlying principles are jeopardized, we argue that violating the tax compliance norm is socially justifiable if revenue requirements as well as equity and efficiency tax principles are not infringed upon by the evasion. Building on the literature on tax evasion, optimal inheritance taxation, and family economics, we hypothesize that a large non-declared amount of transfer and a high liquidity of the transferred asset decrease the acceptability of inheritance tax evasion and that both a high degree of kinship and young age of the heir increase the acceptance of evasion. Utilizing an experimental design embedded in a survey on the acceptance of inheritance tax evasion conducted in Germany in 2012, we confirm these hypotheses empirically.
•We analyze the impact of the structure of a tax on social acceptance of tax evasion.•The extent of the violation of the underlying tax principles influences acceptance.•We exploit a survey experiment on inheritance taxation conducted in Germany in 2012.•Close kinship of heir and testator and low age of the heir increase acceptance.•High evaded values and high liquidity of the asset decrease acceptance.
Abstract
The German family foundation is able to bundle assets in an independent legal entity. In this way, even companies can be continued and developed further. The family foundation serves to ...support the family members. The inheritance tax law that has been in force for a number of years makes it attractive from a tax perspective to transfer companies with high assets to such family foundations. For this reason, the family foundation has even been called a queen of succession planning under the current German laws.
The tropical western Pacific (TWP) plays an important role in global stratosphere–troposphere exchange and is an active region of the interhemispheric transport (IHT). Common indicators for transport ...between the hemispheres like the tropical rain belt are too broad or lack precision in the TWP. In this paper, we provide a method to determine the atmospheric chemical equator (CE), which is a boundary for air mass transport between the two hemispheres in the tropics. This method used the model output from an artificial passive tracer simulated by the chemical transport model GEOS-Chem in the troposphere. We investigated the movement of the CE in the tropics, which indicates the migration of atmospheric circulation systems and air mass origins. Our results show the CE on different timescales, suggesting that the different features of the IHT in different regions are highly related to the variation in the circulation systems. We compared the CE with the tropical wind fields, indicating that the region of IHT does not coincide with the convergence of the 10 m wind fields in the tropical land sectors and the TWP region. We compared the CE with the atmospheric composition such as satellite data of CH4 and model simulation of sulfur hexafluoride (SF6). The results show that the CE and north–south gradient of CH4 in the Indian Ocean in January are well consistent with each other, which indicates the CE has good potential to estimate the IHT inferred by observations. We discussed the vertical extent and the meridional extent of the IHT. We find that the vertical structure above 2 km has a slight northern tilt in the Northern Hemisphere (NH) winter season and a southern tilt in the NH summer, meaning the seasonality of the migration of the CE at the lower altitude is larger than that at the higher altitude. The meridional extent of the CE indicates a narrow transition zone where IHT happens throughout the year. We find that the meridional extent above South America is larger compared to other regions. The distribution of the land–sea contrast plays an important role in the meridional extent of IHT. We focus on the TWP region and further compared the tropical rain belt with the CE. There is a broad region of high precipitation occurring in the TWP region, and it is difficult to determine the IHT by the rain belt. In the NH winter, the CE is not consistent with the tropical rain belt in the TWP but is confined to the southern branch of the peak of the rain belt. For the other seasons, both indicators of IHT agree.
How do people reconcile belief in meritocracy with the receipt of unearned economic gifts? Drawing on interviews with first time homeowners who had bought property with familial gifts or ...inheritances, we find that many downplay the intergenerational privilege associated with gifting by reporting extended family histories of working-class struggle, upward social mobility and meritocratic striving. Interviewees also draw boundaries between their own wealth and the less legitimate wealth of others, or dispute the significance of gifting compared to other inequalities. We further argue that gifting is a site where two competing logics, the 'domestic' and family-orientated and the 'civic' and meritocratic, collide. While these competing principles appear to be in conflict, we detail how many labour discursively to bring them into alignment. Here interviewees deploy a humble 'intergenerational self' to recast familial gifts as evidence of multigenerational meritocratic success. Yet, while some successfully reconcile these conflicting 'orders of worth', for others the tension remains unresolved.
Transport of critically ill patients from the Intensive Care Unit (ICU) to other departments for diagnostic or therapeutic procedures is often a necessary part of the critical care process. Transport ...of critically ill patients is potentially dangerous with up to 70% adverse events occurring. The aim of this study was to develop a checklist to increase safety of intra-hospital transport (IHT) in critically ill patients.
A three-step approach was used to develop an IHT checklist. First, various databases were searched for published IHT guidelines and checklists. Secondly, prospectively collected IHT incidents in the LUMC ICU were analyzed. Thirdly, interviews were held with physicians and nurses over their experiences of IHT incidents. Following this approach a checklist was developed and discussed with experts in the field. Finally, feasibility and usability of the checklist was tested.
Eleven existing guidelines and five checklists were found. Only one checklist covered all three phases: pre-, during- and post-transport. Recommendations and checklist items mostly focused on the pre-transport phase. Documented incidents most frequently related to patient physiology and equipment malfunction and occurred most often during transport. Discussing the incidents with ICU physicians and ICU nurses resulted in important recommendations such as the introduction of a standard checklist and improved communication with the other departments. This approach resulted in a generally applicable checklist, adaptable for local circumstances. Feedback from nurses using the checklist were positive, the fill in time was 4.5 minutes per phase.
A comprehensive way to develop an intra-hospital checklist for safe transport of ICU patients to another department is described. This resulted in a checklist which is a framework to guide physicians and nurses through intra-hospital transports and provides a continuity of care to enhance patient safety. Other hospitals can customize this checklist to their own situation using the methods proposed in this paper.
Inter-hospital transfer (IHT) and primary percutaneous coronary intervention (PCI) are preferred over onsite thrombolysis when provided expeditiously. On the other hand, its benefit has not been ...evaluated in a real-world situation. This study examined the effects of IHT on the short- and long-term mortality in patients with acute myocardial infarction (AMI) and compared the reperfusion treatments and resources between the referring and receiving hospitals.
Patients newly diagnosed with AMI and admitted to hospital were selected from the national health insurance database from 2004 to 2018. The 30-day and one-year mortality in the transferred and non-transferred patients were estimated and compared using stabilized inverse probability of treatment weighting to account for confounding bias.
Of the 258,291 participants, 10,158 were transferred to one or more hospitals. IHT was more likely to occur to older or more comorbid people, patients in rural areas, and those whose insurance was medical aid. The 30-day and one-year mortality of the non-IHT group was 9.7% and 15.8%, respectively, whereas the figure was 11.4% and 20.5% in the IHT group. After balancing the baseline characteristics, the transferred patients were 1.12 (95% CI: 1.06-1.20) and 1.25 (95% CI: 1.20-1.31) times more likely to die during the subsequent 30 days and one year, respectively, than those treated solely at the presenting hospital. In ST-segment elevation myocardial infarction (STEMI), the hazard ratios of the 30-day and 1-year mortality were 1.14 (95% CI: 0.97-1.35) and 1.31 (95% CI: 1.15-1.49) in the transferred patients after balancing cardiogenic shock and cardiac arrest. On-site thrombolysis was rarely performed in the referring hospitals.
Patients transferred for the treatment of AMI experienced higher short- and long-term mortality. Therefore, onsite thrombolysis and the estimated time delay to PCI should be considered in regional hospitals to reduce mortality with the organization of STEMI treatment networks.
Celotno besedilo
Dostopno za:
DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, SIK, UILJ, UKNU, UL, UM, UPUK
Aims: Endothelial dysfunction and atherosclerosis are well-known risk factors for cardiovascular diseases in hypertension (HT). This study investigated the relationship between ankle-brachial ...pressure index (ABPI) and pulse wave velocity (PWV) in patients with isolated HT (IHT) and the difference according to gender. Methods: This single-center, cross-sectional, and observational study was carried out between November 2014 and May 2015 in the outpatient clinic of the Department of Internal Medicine of Gulhane Military Medical Academy. Results: The study included 90 patients with IHT (mean+ or -SD age: 57.25+ or -14.5 years, 63.3% female). No statistically significant difference was detected in ABPI (1.1 + or -0.1 vs. 1.1 + or -0.2, p=0.342) and PWV (10.9+ or -2 vs. 10.5+ or -1.9, p=0.341) measurements between male and female patients. In both sexes, SBP and DBP values correlated with CAP (Female: r=0.935, p<0.001; r=0.637, p<0.001, respectively. Male: r=0.944, p<0.001; r=0.749, p<0.001, respectively). SBP values correlated with ABPI among female patients (r=-0.277, p=0.037) but not among male patients. DBP did not correlate with ABPI in both sexes. No correlation was found between CAP and PWV in both sexes. Conclusions: ABPI and PWV values may not be alternative to each other in patients with IHT. Keywords: ankle-brachial pressure index, arterial stiffness, isolated hypertension, pulse wave velocity
Abstract
At a governmental level, the introduction of a Swiss law on trusts is currently being reviewed. One of the arguments is that Switzerland does not provide for a suitable instrument to be used ...for estate planning or asset protection purposes. Many scholars and practitioners take the view, though, that a common law trust is not a suitable instrument and that therefore it would be more advisable to review the existing instruments, such as the Swiss family foundation or the fiducie (Treuhand), and to amend them accordingly. This article shall shed some light on the Swiss family foundation, on its use and limits and how it could be used de lege ferenda in the future if its legal limits were finally to be released.
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