The effect of globalization on the distribution of taxes and social expenditures in Europe: do welfare state regimes matter?

This paper estimates the effect of globalization on the implicit tax rates (ITRs) on capital income, labor income, and consumption, and the share of social protection expenditures in total public expenditures in Western and Eastern Europe. It tests the coexistence of efficiency and compensation effects of globalization on the expenditure and the revenue sides of government budgets. In Western Europe, globalization leads to an increase in social expenditures; however, these expenditures are to an increasing extent financed by taxes on labor. There are important differences between the welfare states. In the conservative regimes, both social expenditures and taxes on labor increase due to globalization. In the social-democratic regimes social expenditures are not affected by globalization, but the ITR on labor increases, whereas ITRs on capital and consumption decrease as a result of globalization. In the liberal regimes, the ITR on labor is rising, while social expenditures are declining. In the southern welfare regime globalization does not have any significant effects on the distribution of taxes or social spending. In Eastern Europe, in the Baltic states globalization leads to a decrease in social spending, whereas in the other Central and Eastern European New Member States (postcommunist European regimes) there is an upward convergence in social spending due to globalization. The ITRs on consumption decrease due to globalization in the postcommunist European regimes, whereas in the Baltic states there is no robust significant effect of globalization on taxes

How does globalization affect the implicit tax rates on labor income, capital income, and consumption in the European Union?

This article analyzes the effects of globalization on implicit tax rates (ITRs) on labor income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find supportive evidence for an increase in the ITR on labor income in the EU15, but no effect on the ITR on capital income. There is evidence of convergence in terms of the ITR on consumption, as countries with higher than average ITR on consumption respond to globalization by decreasing their tax rates. There are important differences among the welfare regimes within the EU15. Social-democratic countries have decreased the tax burden on capital, but increased that on labor due to globalization. Globalization exerts a pressure to increase taxes on labor income in the conservative and liberal regimes as well. Taxes on consumption decrease in response to globalization in the conservative and social-democratic regimes. In the CEE NMS, there is no effect of globalization on the ITR on labor and capital income, but we find a negative impact on the ITR on consumption in the CEE NMS with higher than average ITR on consumption

The eclipsing post-common envelope binary CSS21055: a white dwarf with a probable brown-dwarf companion

We report photometric observations of the eclipsing close binary CSS21055 (SDSS J141126+200911) that strongly suggest that the companion to the carbon-oxygen white dwarf is a brown dwarf with a mass between 0.030 and 0.074 Msun. The measured orbital period is 121.73min and the totality of the eclipse lasts 125s. If confirmed, CSS21055 would be the first detached eclipsing WD+BD binary. Spectroscopy in the eclipse could provide information about the companion's evolutionary state and atmospheric structure.Comment: 6 pages, 5 figure

SPG10 is a rare cause of spastic paraplegia in European families

Background: SPG10 is an autosomal dominant form of hereditary spastic paraplegia (HSP), which is caused by mutations in the neural kinesin heavy chain KIF5A gene, the neuronal motor of fast anterograde axonal transport. Only four mutations have been identified to date.Objective: To determine the frequency of SPG10 in European families with HSP and to specify the SPG10 phenotype.Patients and methods: 80 index patients from families with autosomal dominant HSP were investigated for SPG10 mutations by direct sequencing of the KIF5A motor domain. Additionally, the whole gene was sequenced in 20 of these families.Results: Three novel KIF5A mutations were detected in German families, including one missense mutation (c.759G>T, p.K253N), one in frame deletion (c.768_770delCAA, p.N256del) and one splice site mutation (c.217G>A). Onset of gait disturbance varied from infancy to 30 years of age. All patients presented clinically with pure HSP, but a subclinical sensory--motor neuropathy was detected by neurophysiology studies.Conclusions: SPG10 accounts for approximately 3% of European autosomal dominant HSP families. All mutations affect the motor domain of kinesin and thus most likely impair axonal transport. Clinically, SPG10 is characterised by spastic paraplegia with mostly subclinical peripheral neuropathy

Sex differences in age-related decline of urinary insulin-like growth factor-binding protein-3 levels in adult bonobos and chimpanzees

There is increasing interest in the characterization of normative senescence in humans. To assess to what extent aging patterns in humans are unique, comparative data from closely-related species, such as non-human primates, can be very useful. Here we use data from bonobos and chimpanzees, two closely-related species that share a common ancestor with humans, to explore physiological markers that are indicative of aging processes. Many studies on aging in humans focus on the somatotropic axis, consisting of growth hormone (GH), insulin-like growth factors (IGFs), and IGF binding proteins (IGFBPs). In humans, IGFBP-3 levels decline steadily with increasing age. We used urinary IGFBP-3 levels as an alternative endocrine marker for IGF-I, to identify the temporal pattern known to be related with age-related changes in cell proliferation, growth, and apoptosis. We measured urinary IGFBP-3 levels in samples from 71 bonobos and 102 chimpanzees. Focusing on samples from individuals aged ten years or older we found that urinary IGFBP-3 levels decline in both ape species with increasing age. However, in both species, females start with higher urinary IGFBP-3 levels than males, experience a steeper decline with increasing age, and converge with male levels around the age of 30 to 35 years. Our measurements of urinary IGFBP-3 levels indicate that bonobos and chimpanzees mirror human patterns of age-related decline in IGFBP-3 in older individuals (< 10 years) of both sexes. Moreover, like humans, both ape species show sex-specific differences in IGFBP-3 levels with females having higher levels than males, a result that correlates with sex-differences in life expectancy. Using changes in urinary IGFBP-3 levels as a proxy for changes in GH and IGF-I levels that mark age-related changes in cell proliferation, this approach provides an opportunity to investigate trade-offs in life history strategies in cross-sectional and in longitudinal studies, both in captivity and in the wild

Application of a PCA-based Fast Radiative Transfer Model to XCO_2 Retrievals in the Shortwave Infrared

In this work, we extend the principal component analysis (PCA)-based approach to accelerate radiative transfer (RT) calculations by accounting for the spectral variation of aerosol properties. Using linear error analysis, the errors induced by this fast RT method are quantified for a large number of simulated Greenhouse Gases Observing Satellite (GOSAT) measurements (N≈ 30,000). The computational speedup of the approach is typically 2 orders of magnitude compared to a line-by-line discrete ordinates calculation with 16 streams, while the radiance residuals do not exceed 0.01% for the most part compared to the same baseline calculations. We find that the errors due to the PCA-based approach tend to be less than ±0.06 ppm for both land and ocean scenes when two or more empirical orthogonal functions are used. One advantage of this method is that it maintains the high accuracy over a large range of aerosol optical depths. This technique shows great potential to be used in operational retrievals for GOSAT and other remote sensing missions

Bubble propagation in a helicoidal molecular chain

We study the propagation of very large amplitude localized excitations in a model of DNA that takes explicitly into account the helicoidal structure. These excitations represent the ``transcription bubble'', where the hydrogen bonds between complementary bases are disrupted, allowing access to the genetic code. We propose these kind of excitations in alternative to kinks and breathers. The model has been introduced by Barbi et al. [Phys. Lett. A 253, 358 (1999)], and up to now it has been used to study on the one hand low amplitude breather solutions, and on the other hand the DNA melting transition. We extend the model to include the case of heterogeneous chains, in order to get closer to a description of real DNA; in fact, the Morse potential representing the interaction between complementary bases has two possible depths, one for A-T and one for G-C base pairs. We first compute the equilibrium configurations of a chain with a degree of uncoiling, and we find that a static bubble is among them; then we show, by molecular dynamics simulations, that these bubbles, once generated, can move along the chain. We find that also in the most unfavourable case, that of a heterogeneous DNA in the presence of thermal noise, the excitation can travel for well more 1000 base pairs.Comment: 25 pages, 7 figures. Submitted to Phys. Rev.

The Functional ecology of submerged aquatic vegetation in the lower Chesapeake Bay

The research program, The Functional Ecology of Submerged Aquatic Vegetation in the Lower Chesapeake Bay (EPA/CBP Grant No. R805974), is an integrative effort composed of seven principal investigators. The research team has worked since July 1978 at one study site, the Vaucluse Shores area, to develop and institute a coherent research program on SAV ecological relationships. The principal studies have focused on plant productivity, metabolism and nutrient cycling, the role of resident consumers in SAV community dynamics, the role of migratory species and efforts to develop a realistic, ecosystem simulation model of SAV communities. The preliminary results of the first years study in these research areas are contained in the following report. Many interpretations remain preliminary at this time. We welcome comments and criticisms and in particular ideas concerning data interpretation. Questions concerning specific aspects of the various sections should be addressed to the following: 1. Productivity, Metabolism and Nutrient Cycling; R. L. Wetzel 2. Resident Consumers; R. J. Orth 3. Migratory Consumers; J. V. Merriner 4. Ecosystem Modelling; R. L. Wetze