Papers by Christian Seidl
Part of the present inflation is caused by the breakdown of globalization, in particular supply c... more Part of the present inflation is caused by the breakdown of globalization, in particular supply chains, part is caused by the Corona Pandemic, in particular lockdowns, part is caused by the Ukrainian War, part is caused by European sanctions, and part -and not the smallest one -is caused by the European Central Bank's printing money by hook or by crook in the past and in the presence. This paper attributes inflation decisively to the overwhelming money creation by the European Central Bank.
Wirtschaftsdienst, 2003
Im europäischen Vergleich nimmt Deutschland bei den wichtigen ökonomischen Kennziffern einen der ... more Im europäischen Vergleich nimmt Deutschland bei den wichtigen ökonomischen Kennziffern einen der hinteren Plätze ein. Ohne ein durchgreifendes Sanierungskonzept wird es keinen Weg aus der Krise geben. Professor Christian Seidl plädiert für eine grundlegende Neugestaltung des Steuer-und Transfersystems.
XVI Encuentro de Economía Pública: 5 y 6 de febrero de 2009 : Palacio de Congresos de Granada, 2009, ISBN 978-84-691-8950-4, 2009
This paper reviews methods of comparing income tax progression. Section II deals with local measu... more This paper reviews methods of comparing income tax progression. Section II deals with local measures of tax progression, Section III with global measures of tax progression, and Section IV with uniform tax progression. It is shown that all of this measures have specific drawbacks: they either ignore the income distribution altogether, aggregate over income intervals with progression and regression, or they require that the same income distribution holds for comparisons of different tax schedules. However, realistic comparisons of tax progression ask for comparisons of different tax schedules associated with different income distributions. This is addressed in Section V for uniform tax progression with different income distributions. A respective condition of higher progression turns out as the sum of elasticities of the tax schedule and the density function of the income distribution. Alas, this is only a sufficient, not a necessary condition. The paper concluded with the challenge to find necessary and sufficient conditions for uniform tax progression with different income distributions. JEL Classification: H23.
Springer eBooks, 1999
Copyright and moral rights for the publications made accessible in the public portal are retained... more Copyright and moral rights for the publications made accessible in the public portal are retained by the authors and/or other copyright owners and it is a condition of accessing publications that users recognise and abide by the legal requirements associated with these rights. -Users may download and print one copy of any publication from the public portal for the purpose of private study or research -You may not further distribute the material or use it for any profit-making activity or commercial gain -You may freely distribute the URL identifying the publication in the public portal If you believe that this document breaches copyright, please contact us providing details, and we will remove access to the work immediately and investigate your claim.
RePEc: Research Papers in Economics, 1996
H e w ants to express his indebtedness to the hospitality of the CentER. Financial support of the... more H e w ants to express his indebtedness to the hospitality of the CentER. Financial support of the Landeszentralbank f ur Hamburg, Mecklenburg{Vorpommern und Schleswig{Holstein is gratefully acknowledged. For useful comments we are indebted to Eric van Damme and Professors Albers and Brockho.
RePEc: Research Papers in Economics, 2012
The Petersburg Paradox and its solutions are formulated in a uniform arrangement centered around ... more The Petersburg Paradox and its solutions are formulated in a uniform arrangement centered around d'Alembert's ratio test. All its aspects are captured using three mappings, a mapping from the natural numbers to the space of the winnings, a utility function defined on the space of the winnings, and a transformation of the utilities of the winnings. The main attempts at a solution of the Petersburg Paradox are labeled according to their most fervent proponents, viz. Bernoulli and Cramer, Buffon, and Menger. This paper also investigates the role of the probabilities for the Petersburg Paradox: they may well be used to "solve" a Petersburg Paradox, or to re-gain it by means of appropriate transformations. Thus, the probabilities are also instrumental for the Petersburg Paradox. The Petersburg Paradox can only be avoided for bounded utility functions. Its various solution proposals are but disguised attempts of filling in the missing behavioral justification for the boundedness of utility functions. This paper also corrects several misconceptions which have crept in the respective literature.
RePEc: Research Papers in Economics, 2007
Die Neue Jerusalemer Bibel kommentiert dies so, dass Reiche und Arme vor Gott gleich seien. 1 Da ... more Die Neue Jerusalemer Bibel kommentiert dies so, dass Reiche und Arme vor Gott gleich seien. 1 Da es damals noch keine Münzen gab, war die Abgabe als Gewicht in Silber [was aus Exodus, Kapitel 30, Vers 16, hervorgeht] ausgedrückt. Ein Halbschekel machte 5,7 Gramm aus. 2 Zu Zeiten von Jesus gab es anstelle des Offenbarungszeltes bereits den zweiten Tempel und es gab Münzen, weshalb auch die Tempelpriesterschaft für die Tempelsteuer auf Münzen umgestiegen war. Nunmehr betrug sie eine Doppeldrachme. Das war eine griechische Silbermünze im Gewicht von 6,8 Gramm. 3 In Matthäus, Kapitel 17, Verse 24-27, wird Petrus von den Steuereinnehmern gefragt, ob sein Meister die Doppeldrachme nicht bezahle. Petrus entgegnete, dass er sie wohl bezahle. Jesus wies ihn an, an den See Genezareth zu gehen und die Angel auszuwerfen. Im Maul des ersten Fisches, den er fangen werde, würde sich ein Stater [das ist eine Tetradrachme] befinden, die er den Steuereinnehmern als Steuer für sich und Jesus geben solle. Die Steuergerechtigkeitsvorstellung einer, von Vermögen und Einkommen unabhängigen, für alle gleichen Kopfsteuer hatte sich also bis in frühchristliche Zeit erhalten. Jeder, der die Bergpredigt Jesu, in welcher er unter anderem ausführte "Eure Rede aber sei: Ja, ja! nein, nein! Was aber darüber ist, das ist vom Bösen" 4 , auch nur halbwegs ernst nimmt, muss sich wundern, dass die Logorhoe eines Thomas von Aquino in seiner summa theologiae seine Erhebung in den Rang eines Kirchenlehrers nicht verhindert hatte. In all seiner Weitschweifigkeit versäumte er auch nicht, sich zur Steuergerechtigkeit zu äußern. In der 66. Untersuchung, 8. Artikel, rekurriert er hierauf, bezeichnenderweise unter der Überschrift "Kann der Raub ohne Sünde geschehen?" Im dritten Punkt dieses Artikels bemerkt Thomas: "… die Oberhäupter der Länder pressen vieles von ihren Untertanen gewalttätig heraus; das scheint in das Wesen von Raub zu schlagen. Schwerlich aber, scheint es, lässt sich sagen, dass sie darin sündigen: denn sonst würden fast alle Oberhäupter verdammt. Also ist der Raub in etwelchem Falle erlaubt." 5 Und etwas später präzisiert er: "Falls die Oberhäupter von den Untertanen einheben, was ihnen der Gerechtigkeit gemäß gebührt wegen der Erhaltung des Gemeinwohls, so ist das, auch wenn Gewalt angewandt wird, kein Raub. -Falls hingegen die Oberhäupter etwas ungehöriger Weise durch Gewalttätigkeit erpressen, so ist es Raub, wie es 1
RePEc: Research Papers in Economics, 2003
8Y b dc fe hg iY p ¨q r c ¨Y s g iX `Y a dt b a u "Y g iq v !w x dy h & u Y g iq 2 "g iX b &c " a... more 8Y b dc fe hg iY p ¨q r c ¨Y s g iX `Y a dt b a u "Y g iq v !w x dy h & u Y g iq 2 "g iX b &c " a 8 & 2g iX h x & F & d e f g 2h ¦i j k ij l 0m k n do p q q q r ¨s it j 2l u j g ¨l v i w it x w Fm w y Fl u j ¤z i w i it x { i m k i| hj k } m ~j 2} s w i{ l i x w it l x 2h j m t s 8~j ¨i w { x 8h j hi w j 8s m k i l m l l i l s y j t m t j y x 8w ¤y m l m 0} ~x h k j m v 8 8 s { v j l 0j 8 j ~i h j w l t n & j l ¨l u 8j j 8 j ~i h j w l m k iy j t i w Fy x 8j t ¨w 8x l ¨m k k x | l u j i t s j { l t l x j ~{ j i j Ai w { x 8h j Ui w j 8s m k i l m { { x ~y i w !l x l u j Az i w i hx l u 8j g ¨l v i w it x w i w 8j 8s im k i l "h j m t s ~j t n " Ax ~j x j ~ ¨l u 8j i ¦j 8 j ~i h j w l m k ¨y j t i w l ~i j t ¤l x h j m t s 8~j Ui w j 8s m k i l m j ~t i x 8w 8 } x ~{ i w 8 !l u j i t s j { l t ¤l x ! j u im j i w Um { { x ~y im w i{ j ¤| 2i l u Ui w j 8s m k i l ¦ i~j y i k j { l i x w dn A d d & ¨ w 8j 8s im k i l Um j ~t i x 8w ik j m v 8 8 is i{ v j l 0j 8 j ~i h j w l d f e i f e i 2 q 8p i ¡
RePEc: Research Papers in Economics, 2003
Using an experiment with material incentives, this paper investigates the violation of composite ... more Using an experiment with material incentives, this paper investigates the violation of composite dominance relationships, viz. absolute Pareto dominance, Pareto rank dominance, transfer dominance, Lorenz dominance, and generalized Lorenz dominance. Moreover, we test tail independence. The experiment consists of two treatments, a self-concern mode (in which each subject expects payoffs according to her own choices), and a social-planner mode (in which subjects form their preferences without any chance of receiving payoffs when they became effective). The main focus of this paper centers on the behavioral shifts between the self-concern and the social-planner modes. We show, first, that subjects' behavior is different under the two treatments. Second, we show that there are less violations of the two Pareto dominance relations and of generalized Lorenz dominance and more violations of Lorenz dominance and of transfer dominance under the self-concern mode than under the social-planner mode. Within these groups, behavior is more similar under the self-concern mode than under the social-planner mode. Tail independence is widely rejected.
RePEc: Research Papers in Economics, 2005
This paper uses the data gained from an income categorization experiment for five shapes of incom... more This paper uses the data gained from an income categorization experiment for five shapes of income distributions to investigate background context effects, relative deprivation, range-frequency theory to explain background context effects, individual income satisfaction versus aggregate wellbeing, and the dual patterns of income categorization and limen setting. It is shown that background context effects exist and are reflected in relative deprivation. Not all precepts of range-frequency theory can be evidenced. Moreover, we demonstrate a welfare paradox which concerns a contradiction between individual income satisfaction and aggregate well-being. Finally, income categorization and limen setting harbor no response-mode effects, but exhibit conformity.
Heidelberg Congress on Taxing Consumption, 1990
An expenditure tax has been endorsed at various times by a respectable number of most notable sch... more An expenditure tax has been endorsed at various times by a respectable number of most notable scholars such as Thomas Hobbes, John Revans, John Stuart Mill, Eduard Pfeiffer, Alfred Marshall, Francis Ysidro Edgeworth, Arthur Cecil Pigou, Irving Fisher, Luigi Einaudi, Joseph A. Schumpeter, Nicholas Kaldor, and James Edward Meade, to name only the most prominent ones. Over the years several motions have been proposed to enact an expenditure tax, or to consider it for possible enactment. Such proposals include John Stuart Mill’s famous suggestion to the Select Committee on Income and Property Tax in 18611, the considerations of the Colwyn Committee on National Debt and Taxation2, Congressman Ogden L. Mills’ motion of a spending tax bill put before the U.S. House of Representatives in 19213, Mr. Morgenthau’s proposal of an expenditure tax to pay for the war submitted to the Finance Committee of the Senate of the United States in September 19424, the suggestion of an expenditure tax by the Danish Commission on Tax Reform in 19585 and by the Swedish Government Commission on Taxation in 19726, by the British Meade Committee in (1978), the Blueprints of the U.S. Treasury (1977/1984), the Information Report of the U.S. Advisory Commission on Intergovernmental Relations (1974), and - let us not forget — the discussions within the Royal Commission on the Taxation of Profits and Income, appointed in 19507, which provided much of the material leading to Kaldor’s well-known book published in 1955. None of these numerous attempts at establishing an expenditure tax was ever adopted, save for rather short interludes of expenditure tax enactment in India and Sri Lanka8.
The conventional approach to comparing tax progression (using local measures, global measures or ... more The conventional approach to comparing tax progression (using local measures, global measures or dominance relations for first moment distribution functions) often lacks applicability to the real world: local measures of tax progression have the disadvantage of ignoring the income distribution entirely. Global measures are affected by the drawback of all aggregation, viz. ignoring structural differences between the objects to be compared. Dominance relations of comparing tax progression depend heavily on the assumption that the same income distribution holds for both situations to be compared, which renders this approach impossible for international and intertemporal comparisons. Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for both continuous and discrete cases, the latter also being employed for empirical investigations. Using dominance relations, we define tax progression under different income distributions as a class of natural extensions of uniform tax progression in terms of taxes, net incomes, and differences of first moment distribution functions. To cope with different monetary units and different supports of the income distributions involved, we utilized their transformations to population and income quantiles. Altogether, we applied six methods of comparing tax progression, three in terms of taxes and three in terms of net incomes, which we utilized for empirical analyses of comparisons of tax progression using data from the Luxembourg Income Study. This is the first paper that performs international and intertemporal comparisons of uniform tax progression with actual data. For our analysis we chose those countries for which LIS disposes of data on gross incomes, taxes, payroll taxes and net incomes. This pertains to 15 countries, out of which we selected 13. This gave rise to 78 international comparisons, which we carried out for household data, equivalized data, direct taxes and direct taxes inclusive of payroll taxes. In total we investigated 312 international comparisons for each of the six methods of comparing tax progression. In two thirds of all cases we observed uniformly greater tax progression for international comparisons. In a bit more than one fifth of all cases we observed bifurcate tax progression, that is, progression is higher for one country up to some population or income quantile threshold, beyond which the situation is the opposite, i.e., progression is higher for the second country. No clear-cut findings can be reported for just one tenth of all cases. Even in these cases deviations are sometimes so small that they can be ignored. We also test consistency of our results with regard to the six methods of comparing tax progression and present here twelve (Germany, the UK and the US) plus four comparing Germany and Sweden out of the total of 312 graphs, each containing six differences of first moment distribution functions. These differences can be interpreted as intensity of greater tax progression. We demonstrate the overall picture of uniform tax progression for international comparisons using Hasse diagrams. Concerning intertemporal comparisons of tax progression, we present the results for the US, the UK, and Germany for several time periods. We align our findings with respect to major political eras in these countries, e.g., G. Bush Sr., W. Clinton, and G. Bush Jr. for the United States; M. Thatcher, J. Major, and A. Blair for the United Kingdom, and for Germany, the last year before German re-unification (1989), the beginning of H. Kohl's last term as chancellor (1994), and G. Schröder (2000). In addition, we study sensitivity of our results to the equivalence scale parameter. JEL Classification: H23. Keywords: income tax progression, measurement of uniform tax progression, international comparisons of tax progression, intertemporal comparisons of tax progression, tax progression with different income distributions.
International journal of molecular sciences, May 23, 2024
This article is an open access article distributed under the terms and conditions of the Creative... more This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY
Pediatric Research, Oct 1, 2005
The Journal of Clinical Endocrinology and Metabolism, Dec 1, 1997
Endocrine autoimmune disorders share susceptibility and resistance factors of the human leukocyte... more Endocrine autoimmune disorders share susceptibility and resistance factors of the human leukocyte antigen system on the short arm of chromosome 6, but other gene loci also contribute to predisposition and protection. Because the cytotoxic T lymphocyte antigen 4 (CTLA4) alanine-17 encoded by the CTLA4 gene on chromosome 2q33 confers susceptibility to Graves' disease, as well as to type 1 (insulin-dependent) diabetes mellitus , we investigated this dimorphism in the other endocrine autoimmune disorders: Hashimoto's thyroiditis and Addison's disease. We analyzed the CTLA4 exon 1 polymorphism (49 A/G) in 73 patients with Hashimoto's thyroiditis, 76 with Addison's disease, and 466 healthy controls. This dimorphism corresponds to an aminoacid exchange (Thr/Ala) in the leader peptide of the expressed protein. CTLA4 alleles were defined by PCR, single-strand conformational poly
Frontiers in Oncology, 2013
Allogeneic natural killer (NK) cells are used for adoptive immunotherapy after stem cell transpla... more Allogeneic natural killer (NK) cells are used for adoptive immunotherapy after stem cell transplantation. In order to overcome technical limitations in NK cell purification and activation, the following study investigates the impact of different variables on NK cell recovery, cytotoxicity, and T-cell depletion during good manufacturing practice (GMP)-grade NK cell selection. Forty NK cell products were derived from 54 unstimulated donor leukaphereses using immunomagnetic CD3 T-cell depletion, followed by a CD56 cell enrichment step. For T-cell depletion, either the depletion 2.1 program in single or double procedure (D2.1 1depl , n = 18; D2.1 2depl , n = 13) or the faster depletion 3.1 (D3.1, n = 9) was used on the Clini-MACS instrument. Seventeen purified NK cell products were activated in vitro by IL-2 for 12 days. The whole process resulted in a median number of 7.59 × 10 8 CD56 + CD3 − cells with both purity and viability of 94%, respectively. The T-cell depletion was significantly better using D2.1 1depl/2depl compared to D3.1 (log 4.6/log 4.9 vs. log 3.7; p < 0.01) and double procedure in two stages led always to residual T cells below 0.1%. In contrast D3.1 was superior to D2.1 1depl/2depl with regard to recovery of CD56 + CD3 − NK cells (68% vs. 41%/38%). Concomitant monocytes and especially IL-2 activation led to increased NK cell activity against malignant target cells compared to unstimulated NK cells, which correlated with both up-regulation of natural cytotoxicity receptors and intracellular signaling. Overall, wide variations in the NK cell expansion rate and the distribution of NK cell subpopulations were found. In conclusion, our results indicate that GMP-grade purification of NK cells might be improved by a sequential processing of T-cell depletion program D2.1 and D3.1. In addition NK cell expansion protocols need to be further optimized.
Gut, Nov 1, 1998
Background-Black tea is known to be a potent inhibitor of intestinal absorption of non-haem iron ... more Background-Black tea is known to be a potent inhibitor of intestinal absorption of non-haem iron at least in healthy subjects. Aims-To investigate this eVect in patients with genetic haemochromatosis, and, more importantly, the eVect of regular tea drinking on the accumulation of storage iron in these patients over one year. Patients-Investigations were carried out on 18 patients with clinically proven genetic haemochromatosis. For the study of storage iron accumulation, they were separated into a group instructed to drink a particularly tannin rich tea regularly with meals and a control group. Methods-Intestinal iron absorption from a test meal was measured using whole body counting. Body iron stores were evaluated quantitatively by exhaustive phlebotomy, using haemoglobin, saturation of serum iron binding capacity, and serum ferritin for the assessment of body iron status. Results-A significant reduction in iron absorption was observed when the test meal was accompanied by drinks of tea instead of water. In the tea drinking group, the increase in storage iron was reduced by about one third compared with that of the control group. Conclusions-Regular tea drinking with meals reduces the frequency of phlebotomies required in the management of patients with haemochromatosis.
Diabetes, Obesity and Metabolism, Feb 1, 2009
Aim-The region on chromosome 6p21 (IDDM1) confers the largest part of genetic susceptibility to t... more Aim-The region on chromosome 6p21 (IDDM1) confers the largest part of genetic susceptibility to type 1 diabetes (T1D) with particular human leucocyte antigen (HLA) alleles predisposing and others protecting from it. As T1D is primarily a "sporadic" disease, the pathophysiology must involve gene-environment interactions. We searched for indirect evidence for such major histocompatibility complex (MHC)-environment interactions by asking two questions: (i) can the degree of an HLA association vary over time periods? and (ii) if a prenatal event like an intrauterine infection-that might cluster in seasons-leads to differences of HLA associations in patients with particular birth months? Methods-We screened the Type 1 Diabetes Genetics Consortium (T1DGC) database (in addition our own database and the original UK, US and SCAND databases) for MHC DR-DQ and CTLA4 associations. First, we separated the groups of patients with onset of disease before 1980 in comparison with onset after 1980. Second, we analysed the data according to dates of birth (grouped in months). Not all patients' dates of birth or manifestation periods were available, leading to different group sizes. There were 282 patients analysed for manifestation periods and 329 for birth month. Results-The cohorts of manifestation before 1980 demonstrated a significantly lower frequency of DQ2/X (2 vs. 14.2%; p = 0.03). There was a trend for DQ8/x to be more frequent for manifestations before 1980 (34 vs. 21.6%; p < 0.10). Other alleles did not differ significantly. The months of birth were not evenly distributed. Significant deviations from the whole group were seen in August (DQ2/8 trough and DQx/x high), whereas birth in September was more frequent in DQ8/x or DQ8/8 carriers.
European Journal of Cardio-Thoracic Surgery, Oct 16, 2017
OBJECTIVES: Perioperative prophylaxis with cephalosporins reduces sternal wound infections (SWIs)... more OBJECTIVES: Perioperative prophylaxis with cephalosporins reduces sternal wound infections (SWIs) after cardiac surgery. However, more than 50% of coagulase-negative staphylococci, an important pathogen, are cephalosporin resistant. The aim of this study was to determine the impact of adjunctive vancomycin on SWIs in high-risk patients. METHODS: We conducted a pre-and postintervention study in an academic hospital. Preintervention (2010-2011), all patients received prophylaxis with 1.5 g of cefuroxime for 48 h. During the intervention period (2012-2013), high-risk patients additionally received 1 g of vancomycin. High-risk status was defined as body mass index < _18 or > _ 30 kg/m 2 , reoperation, renal failure, diabetes mellitus, chronic obstructive pulmonary disease or immunosuppressive medication. Time series analysis was performed to study SWI trends and logistic regression to determine the effect of adding vancomycin adjusting for high-risk status. RESULTS: A total of 3902 consecutive patients (n = 1915 preintervention and n = 1987 postintervention) were included, of which 1493 (38%) patients were high-risk patients. In the high-risk group, 61 of 711 (8.6%) patients had SWI before and 30 of 782 (3.8%) patients after the intervention. Focusing on deep SWI (DSWI), 33 of 711 (4.6%) patients had DSWI before and 13 of 782 (1.7%) patients afterwards; the absolute risk difference of 2.9% yielded a number-needed-to-treat of 34 to prevent 1 DSWI. Corrected for high-risk status, adding vancomycin significantly reduced the overall SWI rate (odds ratio 0.42, 95% confidence interval 0.26-0.67; P < 0.001) and the subset of DSWI (odds ratio 0.30, 95% confidence interval 0.14-0.62; P = 0.001). The rate of SWI in low-risk patients remained unchanged. CONCLUSIONS: Adding vancomycin to standard antibiotic prophylaxis in high-risk patients significantly reduced DSWI after cardiac surgery.
Journal of Translational Medicine, 2022
Background Safety, tolerability and efficacy of granulocyte colony-stimulating factor (G-CSF) for... more Background Safety, tolerability and efficacy of granulocyte colony-stimulating factor (G-CSF) for mobilization of hematopoietic stem and progenitor cells (HSPCs) from healthy donors have been conclusively demonstrated. This explicitly includes, albeit for smaller cohorts and shorter observation periods, biosimilar G-CSFs. HSPC donation is non-remunerated, its sole reward being “warm glow”, hence harm to donors must be avoided with maximal certitude. To ascertain, therefore, long-term physical and mental health effects of HSPC donation, a cohort of G-CSF mobilized donors was followed longitudinally. Methods We enrolled 245 healthy volunteers in this bi-centric long-term surveillance study. 244 healthy volunteers began mobilization with twice-daily Sandoz biosimilar filgrastim and 242 underwent apheresis after G-CSF mobilization. Physical and mental health were followed up over a period of 5-years using the validated SF-12 health questionnaire. Results Baseline physical and mental hea...
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Papers by Christian Seidl