Who Pays Indirect Taxes in Russia?

indirect taxes, microsimulation, progressivity, Russia, tax reform, redistribution

The Rise or Fall of World Inequality: A Spurious Controversy?

inequality, world income distribution

Daniece Mikkelsen v. Marlan J. Haslam : Brief of Respondent

APPEAL FROM THE SECOND JUDICIAL DISTRICT COURT IN AND FOR THE COUNTY OF WEBER, STATE OF UTAH, HONORABLE RONALD 0. HYDE, JUDGE, PRESIDIN

A Belgian flat income tax: effects on labour supply and income distribution

The adverse distributional effects of a flat tax are well known and have been documented by empirical research in several countries, including Belgium. Advocates of the flat tax argue, correctly, that many of these studies do not take into account agents’ behavioural reactions and possible feed back effects. One of the important effects in this context is the potential increase in labour supply and the resulting increase in the taxable base and decrease in unemployment allowances. In this study we calculate the cost recovery based on a micro-simulation model that includes a labour supply model. We find that there is indeed a clearly positive effect on labour supply and hence also on the tax base. By introducing a revenue-neutral flat tax, labour supply increases by approximately 47,000 full-time equivalents. However, the effect is limited because, compared to a static scenario, the cost recovery only allows the revenue-neutral flat tax to decrease from 38.5% to 37%. Furthermore, there is little or no impact of these employment effects on the strongly regressive nature of a flat tax reform.

Kinetics of T4, T3, thyroglobulin and endogenous TSH after bovine TSH i.v. injection in man

SCOPUS: NotDefined.jinfo:eu-repo/semantics/publishe

Thyroglobulin and thyroid hormone release after intravenous administration of bovine thyrotropin in man

To elucidate the mechanism of thyroglobulin (Tg) release in man, the effects of an iv injection of a submaximal dose of bovine TSH (bTSH) on the serum levels of Tg were compared with the effects on serum T3 and T4. After the administration of bTSH, short term kinetics (0-4 h) were studied in eight subjects receiving 0.5 IU bTSH and seven subjects receiving 1 IU bTSH. Serum Tg did not significantly increase in either of the short term studies. By contrast, serum T3 increased significantly and linearly after the administration of 0.5 and 1 IU bTSH; serum T4 also rose but only after 1 IU bTSH. Long term kinetics (0-120 h) were studied in seven additional subjects after the iv administration of 1 IU bTSH; serum bTSH was no longer detectable after 8 h. Maximum serum concentrations of T3 were obtained at about 4 h; maximum serum concentrations of T4 were obtained between 4-8 h. Serum Tg levels increased linearly with time during the first 24 h. Maximum serum Tg levels correlated well with basal serum Tg values (r = 0.97; P < 0.001). The maximal increment in Tg correlated inversely with the maximal increment in T3 (r = 0.71; P < 0.05). The half-life of Tg was estimated to be approximately 4 days by measuring the disappearance rate of Tg after its peak level was attained.SCOPUS: ar.jinfo:eu-repo/semantics/publishe