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2022

Comparison of methods for the calculation of the real dilogarithm regarding instruction-level parallelism

Voigt, A. . (2022). Comparison of methods for the calculation of the real dilogarithm regarding instruction-level parallelism. http://doi.org/https://doi.org/10.48550/arXiv.2201.01678 (Original work published Januar 2022)

Abstract

We compare different methods for the computation of the real dilogarithm regarding their ability for using instruction-level parallelism when executed on appropriate CPUs. As a result we present an instruction-level-aware method and compare it to existing implementations.
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Fachbereich 2: Energy and Life Science
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2022

Unpublished

Alexander Voigt

arXiv

dilogarithm

C

2021

Biased Preferences for Wealth Taxation: The Case of Misperceived Tax Burden Consequences

Chirvi, M. ., Huber, H.-P. ., & Schneider, C. . (2021). Biased Preferences for Wealth Taxation: The Case of Misperceived Tax Burden Consequences. TRR 266 Working Paper Series.

Abstract

The individual capacity to form personal preferences constitutes an essential element of thedemocratic process. At the same time, policies with far-reaching consequences often require profound expertise. Taxation is such an example. Due to its complex character, bounded rationality might induce biases causing other outcomes than intended. This paper quantiﬁes shifts in stated preferences for wealth taxation caused by misperceived burden consequences of commonly politically discussed tax parameters: tax allowances and tax rates. For this, we conducted a randomized survey experiment with over 1,200 respondents in Germany. In a 2 by 2 design, our respondents were randomly selected to indicate both their preferred tax allowance and tax rate for either a yearly or a one-time wealth tax. Our treatment group was provided with easy-to-understand information on the resulting eﬀective lifetime tax burden for the respective instrument. We ﬁnd the preferred eﬀective tax rate to drop by almost 15 percentage points for a yearly wealth tax if our participants are fully informed, whereas we do not ﬁnd this eﬀect for the one-time wealth tax. In terms of informed preferences our respondents preferthe yearly wealth tax over a one time wealth tax if misperceptions are resolved: the preferred eﬀective tax burden of a yearly wealth tax is about 25 percentage points higher (40.0% vs.15.2%). While not being able to fully explain the source of this diﬀerence, we argue that both the total burden as well as the reasonability of single payments might be factors that form preferences for tax parameters.
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Chirvi, Malte

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Fachbereich 4: Wirtschaft
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2021

Unpublished

Malte Chirvi

Hans-Peter Huber

Cornelius Schneider

2020

Preferences for Wealth Taxation - Design, Framing and the Role of Partisanship

Chirvi, M. ., & Schneider, C. . (2020). Preferences for Wealth Taxation - Design, Framing and the Role of Partisanship. arqus Discussion Paper.

Abstract

Empirical literature on preferences for wealth taxation almost exclusively focuses on either the emotionally loaded estate tax or rather general concepts of redistributive preferences. Yet, it remains unclear whether the exceptional opposition towards the estate tax is applicable to other instruments of net wealth taxation. This study presents, to our knowledge, the first investigation of how individuals want to tax wealth-across a variety of tangible wealth tax instruments. In doing so, we particularly test for the presence of framing effects, incidence concentration and the role of wealth characteristics within the different tax configurations. For this, we conducted a factorial vignette survey experiment with over 3,200 respondents on Amazon's Mechanical Turk (MTurk). Each respondent was randomized into one of four burden-equivalent wealth tax instruments: an estate tax, a one-time wealth tax, a decennial wealth tax or a yearly wealth tax. Subsequently we asked each respondent to state her preferred overall lifetime tax burden for a set of hypothetical individuals. Our findings yield several interesting insights. First, we find that the exceptional opposition towards the estate tax is not applicable to other instruments of wealth taxation and is only valid for certain subgroups. In general, our empirical findings provide preferred tax rates between 12.8 to 14.9 percent of overall lifetime tax burden. Second, we document an exceptional opposition towards the mere name "estate tax" in relation to equivalent wealth tax instruments for certain subgroups. Republicans particularly reject the estate tax with a lower proposed effective tax rate of around 3.1 percentage points compared to all other wealth taxes-even the perfectly congruent one-time wealth tax. Third, we uncover the influence of normative preferences for specific design features on the support for a wealth tax. Proposed effective tax rates of the estate tax and the one-time wealth tax show a significant progressivity, whereas no progressivity can be observed for both periodical taxes. The presence of children has an especially significant negative effect in one-off wealth taxes at the end of the lifetime.
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Chirvi, Malte

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Fachbereich 4: Wirtschaft
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2020

Unpublished

Malte Chirvi

Cornelius Schneider

2019

Proving Inequational Propositions about Haskell Programs in Coq

Christiansen, J. ., & Dylus, S. . (2019). Proving Inequational Propositions about Haskell Programs in Coq.
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Christiansen, Jan

Fachbereich

Fachbereich 3: Information und Kommunikation
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2019

Unpublished

Jan Christiansen

Sandra Dylus

2009

Biological role of secondary metabolites from marine microorganisms

Baumann, H. I., Wiese, J. ., Gärtner, A. ., Goecke, F. R., Heindl, H. ., Kajahn, I. ., … Imhoff, J. F. (2009). Biological role of secondary metabolites from marine microorganisms. VAAM-Symposium "Symbiotische Interaktionen". Abgerufen von http://oceanrep.geomar.de/3859/
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2009

Unpublished

Heike Baumann

Jutta Wiese

Andrea Gärtner

Franz Goecke

Herwig Heindl

Inga Kajahn

Katrin Kleinschmidt

Antje Labes

Kerstin Nagel

Sven Neulinger

Birgit Ohlendorf

Imke Schneemann

Dirk Schulz

Tim Staufenberger

Vera Thiel

Heidi Zinecker

Johannes Imhoff
Chitin modifying enzymes

Staufenberger, T. ., Labes, A. ., & Imhoff, J. F. (2009). Chitin modifying enzymes. Seminar aquatische Mikrobiologie am Leibniz-Institut für Gewässerökologie und Binnenfischerei. Abgerufen von http://oceanrep.geomar.de/6680/
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2009

Unpublished

Tim Staufenberger

Antje Labes

Johannes Imhoff
Ecological impact of biologically active metabolites produced by Laminaria Saccharina associated Pseudomonas Sp. Strains

Nagel, K. ., Schneemann, I. ., Wiese, J. ., Kajahn, I. ., Labes, A. ., & Imhoff, J. F. (2009). Ecological impact of biologically active metabolites produced by Laminaria Saccharina associated Pseudomonas Sp. Strains. 6th European Conference on Marine Natural Products. Abgerufen von http://oceanrep.geomar.de/5526/
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2009

Unpublished

Kerstin Nagel

Imke Schneemann

Jutta Wiese

Inga Kajahn

Antje Labes

Johannes Imhoff

Poster
Marine streptomycetes as source for new natural products

Schulz, D. ., Mitova, M. ., Schneemann, I. ., Kajahn, I. ., Labes, A. ., Lang, G. ., … Imhoff, J. F. (2009). Marine streptomycetes as source for new natural products. Biology of Streptomycetes. Abgerufen von http://oceanrep.geomar.de/196/
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2009

Unpublished

Dirk Schulz

M. Mitova

I. Schneemann

Inga Kajahn

Antje Labes

G. Lang

Vera Thiel

Jutta Wiese

Johannes Imhoff

Poster
Novel thermoacidophilic chitinase from the crenarchaeon Sulfolobus tokodaii

Staufenberger, T. ., Labes, A. ., & Imhoff, J. F. (2009). Novel thermoacidophilic chitinase from the crenarchaeon Sulfolobus tokodaii. 9th International Conference of the European Chitin Society. Abgerufen von http://oceanrep.geomar.de/975/
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2009

Unpublished

Tim Staufenberger

Antje Labes

Johannes Imhoff
Screening for chitin degrading microorganism in different marine habitats

Staufenberger, T. ., Heindl, H. ., Gärtner, A. ., Labes, A. ., & Imhoff, J. F. (2009). Screening for chitin degrading microorganism in different marine habitats. VAAM Jahrestagung. Abgerufen von http://oceanrep.geomar.de/2727/
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2009

Unpublished

Tim Staufenberger

Herwig Heindl

Andrea Gärtner

Antje Labes

Johannes Imhoff

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