Optimal Taxation, Social Contract And The Four Worlds Of Welfare Capitalism

Drawing from the formal setting of the optimal tax theory (Mirrlees 1971), the paper identifies the level of Rawlsianism of some European social planners starting from the observation of real data and redistribution systems and uses it to build a metric that allows measuring the degree of (dis)similarity of the redistribution systems analyzed. It must be considered as a contribution to the comparative research on the structure and typology of the Welfare State. In particular we consider the optimal taxation model that combines both intensive and extensive margins of labor supply, as suggested by Saez (2002) in order to assess the degree of decommodification of seven European welfare systems. We recover the shape of the social welfare function implicit in tax-benefit systems by inverting the model on actual effective tax rates, as if existing systems were optimal according to some Mirrleesian social planner. Actual distributions of incomes before and after redistribution are obtained using a pan-European tax-benefit microsimulation model. Results are discussed in the light of standard classifications of welfare regimes in Europe. There appears to be a clear coincidence of high decommodification willingness and high Rawlsianism in the Scandinavian, socialdemocratically influenced welfare states (Denmark). There is an equally clear coincidence of low decommodification willingness and utilitarianism in the Anglo-Saxon liberal model (UK) and in the Southern European welfare states (Italy and Spain). Finally, the Continental European countries (Finland, Germany and France) group closely together in the middle of the scale, as corporatist and etatist.microsimulation, Optimal income taxation, tax-benefit policy, comparative social policy analysis, welfare state models

Education, redistributive taxation and confidence

We consider redistributional taxation between people with and without human capital if education is endogenous and if individuals differ in their perceptions about own ability. Those who see their ability as low like redistributive taxation because of the transfers it generates. Those who see their ability as high may also like redistributive taxation because it stops other people receiving education and increases the quasi rents on their own human capital. It is surprising that this rather indirect effect can overcompensate them for the income loss from taxation and make the overconfident want higher taxes than the less confident do. The results, however, turn out to be in line with empirical evidence on the desired amount of redistribution among young individuals.education ; redistribution ; confidence

Study of the performance of the NA62 Small-Angle Calorimeter at the DAΦ\PhiNE Linac

The measurement of $BR(K^+\to\pi^+\nu\bar{\nu})$ with 10% precision by the NA62 experiment requires extreme background suppression. The Small Angle Calorimeter aims to provide an efficient veto for photons flying at angles down to zero with respect to the kaon flight direction. The initial prototype was upgraded and tested at the Beam Test Facility of the DA$\Phi$NE Linac at Frascati. The energy resolution and the efficiency were measured and are presented.Comment: 5 pages, 7 figure

Psoriatic arthritis: imaging techniques

Imaging techniques to assess psoriatic arthritis (PsA) include radiography, ultrasonography (US), magnetic resonance imaging (MRI), computed tomography (CT) and bone scintigraphy. The radiographic hallmark of PsA is the combination of destructive changes (joint erosions, tuft resorption, osteolysis) with bone proliferation (including periarticular and shaft periostitis, ankylosis, spur formation and non-marginal syndesmophytes). US has an increasing important role in the evaluation of PsA. In fact, power Doppler US is useful mainly for its ability to assess musculoskeletal (joints, tendons, entheses) and cutaneous (skin and nails) involvement, to monitor efficacy of therapy and to guide steroid injections at the level of inflamed joints, tendon sheaths and entheses. MRI allows direct visualization of inflammation in peripheral and axial joints, and peripheral and axial entheses, and has dramatically improved the possibilities for early diagnosis and objective monitoring of the disease process in PsA. MRI has allowed explaining the relationships among enthesitis, synovitis and osteitis in PsA, supporting a SpA pattern of inflammation where enthesitis is the primary target of inflammation. CT has little role in assessment of peripheral joints, but it may be useful in assessing elements of spine disease. CT accuracy is similar to MRI in assessment of erosions in sacroiliac joint involvement, but CT is not as effective in detecting synovial inflammation. Bone scintigraphy lacks specificity and is now supplanted with US and MRI techniques

Education, redistributive taxation and confidence

"We consider redistributional taxation between people with and without human capital if education is endogenous and if individuals differ in their perceptions about own ability. Those who see their ability as low like redistributive taxation because of the transfers it generates. Those who see their ability as high may also like redistributive taxation because it stops other people receiving education and increases the quasi rents on their own human capital. It is surprising that this rather indirect effect can overcompensate them for the income loss from taxation and make the overconfident want higher taxes than the less confident do. The results, however, turn out to be in line with empirical evidence on the desired amount of redistribution among young individuals." (author's abstract)"Betrachtet wird die Steuerumverteilung zwischen Individuen mit hohem und niedrigem Ausbildungsstand, wobei angenommen wird, dass Bildung endogen ist und die Individuen unterschiedliche Wahrnehmungen über ihre eigenen Fähigkeiten haben. Diejenigen, die ihre Fähigkeiten niedrig einschätzen bevorzugen eine Steuerumverteilung, da durch sie eine (Vermögens-)Übertragung erzeugt wird. Diejenigen, die ihre Fähigkeiten sehr hoch einschätzen bevorzugen ebenfalls eine Steuerumverteilung, da hierdurch andere Individuen davon abgehalten werden, Bildung zu erwerben und somit die Quasi-Rechte der ersteren aus ihrer Ausbildung erhöht werden. Dieser indirekte Effekt kann den Einkommensverlust durch Steuern überkompensieren. Die Bestausgebildesten fordern sogar höhere Steuern als die Individuen mit niedrigerem Bildungsniveau. Die Ergebnisse entsprechen den empirisch beobachteten gewünschten Umverteilungsbeträgen unter jungen Individuen." (Autorenreferat

Signatures of impulsive localized heating in the temperature distribution of multi-stranded coronal loops

We study the signatures of different coronal heating regimes on the differential emission measure (DEM) of multi-stranded coronal loops by means of hydrodynamic simulations. We consider heating either uniformly distributed along the loops or localized close to the chromospheric footpoints, in both steady and impulsive conditions. Our simulations show that condensation at the top of the loop forms when the localized heating is impulsive with a pulse cadence time shorter than the plasma cooling time, and the pulse energy is below a certain threshold. A condensation does not produce observable signatures in the global DEM structure. Conversely, the DEM coronal peak is found sensitive to the pulse cadence time. Our simulations can also give an explanation of the warm overdense and hot underdense loops observed by TRACE, SOHO and Yohkoh. However, they are unable to reproduce both the transition region and the coronal DEM structure with a unique set of parameters, which outlines the need for a more realistic description of the transition region.Comment: 31 pages, 7 figure

P-spaces and the Whyburn Property

We investigate the Whyburn and weakly Whyburn property in the class of P-spaces, that is spaces where every countable intersection of open sets is open. We construct examples of non-weakly Whyburn P-spaces of size continuum, thus giving a negative answer under CH to a question of Pelant, Tkachenko, Tkachuk and Wilson. In addition, we show that the weak Kurepa Hypothesis (a set-theoretic assumption weaker than CH) implies the existence of a non-weakly Whyburn P-space of size ℵ2. Finally, we consider the behavior of the above-mentioned properties under products; we show in particular that the product of a Lindelöf weakly Whyburn P-space and a Lindelöf Whyburn P-space is weakly Whyburn, and we give a consistent example of a non-Whyburn product of two Lindelöf Whyburn P-spaces

Valuing deaths or years of life lost? Economic benefits of avoided mortality from early heat warning systems

The study aims to explore the main drivers influencing the economic appraisal of heat warning systems by integrating epidemiological modelling and benefit-cost analysis. To shed insights on heat wave mortality valuation, we consider three valuation schemes: (i) a traditional one, where the value of a statistical life (VSL) is applied to both displaced and premature mortality; (ii) an intermediate one, with VSL applied for premature mortality and value of a life year (VOLY) for displaced mortality; and (iii) a conservative one, where both premature and displaced mortality are quantified in terms of loss of life expectancy, and then valued using the VOLY approach. When applying these three schemes to Madrid (Spain), we obtain a benefit-cost ratio varying from 12 to 3700. We find that the choice of the valuation scheme has the largest influence, whereas other parameters such as attributable risk, displaced mortality ratio, or the comprehensiveness and effectiveness of the heat warning system are less influential. The results raise the question of which is the most appropriate approach to value mortality in the context of heat waves, given that the lower bound estimate for the benefit-cost ratio (option iii using VOLY) is up to two orders of magnitude lower than the value based on the traditional VSL approach (option i). The choice of the valuation methodology has significant implications for public health authorities at the local and regional scale, which becomes highly relevant for locations where the application of the VOLY approach could lead to benefit-cost ratios significantly lower than 1. We propose that specific metrics for premature and displaced VOLYs should be developed for the context of heat waves. Until such values are available, we suggest testing the economic viability of heat warning systems under the three proposed valuation schemes (i iii) and using values for VOLY commonly applied in air pollution as the health end points are similar. Lastly, periodical reassessment of heat alert plans should be performed by public health authorities to monitor their long-term viability and cost-effectiveness. © 2018, The Author(s).This study is part of the project BASE (Bottom-up Climate Adaptation Strategies for a Sustainable Europe) funded by the European Union?s Seventh Framework Programme for research, technological development, and demonstration under Grant Agreement No. 308337. Marc B. Neumann also acknowledges financial support from the Ram?n y Cajal Research Fellowship of the Ministry of Economy and Competitiveness of Spain (no. RYC-2013-13628

Surface-enhanced Raman spectroscopy in 3D electrospun nanofiber mats coated with gold nanorods

Nanofibers functionalized by metal nanostructures and particles are exploited as effective flexible substrates for SERS analysis. Their complex three-dimensional structure may provide Raman signals enhanced by orders of magnitude compared to untextured surfaces. Understanding the origin of such improved performances is therefore very important for pushing nanofiber-based analytical technologies to their upper limit. Here we report on polymer nanofiber mats which can be exploited as substrates for enhancing the Raman spectra of adsorbed probe molecules. The increased surface area and the scattering of light in the nanofibrous system are individually analyzed as mechanisms to enhance Raman scattering. The deposition of gold nanorods on the fibers further amplifies Raman signals due to SERS. This study suggests that Raman signals can be finely tuned in intensity and effectively enhanced in nanofiber mats and arrays by properly tailoring the architecture, composition, and light-scattering properties of the complex networks of filaments.Comment: 29 pages, 9 figures, 1 Tabl

The price of energy efficiency in the Spanish housing market

The housing sector is a substantial consumer of energy, and therefore a focus for energy savings efforts. The Energy Performance of Buildings Directive (EPBD), introduced in 2002 and revised in 2010, is a key instrument to increase the energy performance of buildings across the European Union. Following the implementation of the EPBD into Spanish law, all properties offered for sale or rented out in Spain are required to have an Energy Performance Certificate (EPC). Given that the implementation of the EPC scheme for new, existing and advertised properties is still very low in Spain, unlike other European housing markets, the Spanish one lacks market data on energy efficiency (EE) labels and their impact on housing price. To overcome this gap, we determine the EE ratings of a sample of 1507 homes across Spain on the basis of information collected previously through household surveys. This allowed us to answer the question of whether or not, and to what extent, Spanish housing markets capitalise the value of EE. We apply the hedonic-price technique and observe that more energy efficient dwellings have a price-premium between 5.4% and 9.8% compared to those with the same characteristics but lower EE level. © 2016 Elsevier Ltd.The authors acknowledge the PURGE Project (Grant Agreement no. 265325 ) of the 7th Framework Programme of the European Commission for financial support in carrying out the survey work. Additionally, Ibon Galarraga wishes to recognise the support of the Ministerio de Economía y Competitividad, Government of Spain (Project ECO2013–41183–P : Economía de la Eficiencia Energética en el Sector Residencial y de Transporte en España)