To assemble to resemble? A study of tax disparities among French municipalities

The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in differences method with a quasi-exhaustive panel for French municipalities over the 1994-2010 period, we show a positive causal effect of cooperation on the level of cumulative tax rates (i.e. the sum of municipal and inter-municipal tax rates). In addition, we show that cooperation leads to a convergence of tax rates within an inter-municipal structure, which thus reduces tax disparities among municipalities.Inter-municipal cooperation, tax competition, ?scal disparities.

Effects of Dietary Glutamine Supplementation on the Body Composition and Protein Status of Early-Weaned Mice Inoculated with Mycobacterium bovis Bacillus Calmette-Guerin

Glutamine, one of the most abundant amino acids found in maternal milk, favors protein anabolism. Early-weaned babies are deprived of this source of glutamine, in a period during which endogenous biosynthesis may be insufficient for tissue needs in states of metabolic stress, mainly during infections. The objective of this study was to verify the effects of dietary glutamine supplementation on the body composition and visceral protein status of early-weaned mice inoculated with Mycobacterium bovis Bacillus Calmette-Guérin (BCG). Mice were weaned early on their 14th day of life and seperated into two groups, one of which was fed a glutamine-free diet (n = 16) and the other a glutamine-supplemented diet (40 g/kg diet) (n = 16). At 21 days of age, some mice were intraperitoneally injected with BCG. Euthanasia was performed at the 28th day of age. BCG inoculation significantly reduced body weight (P < 0.001), lean mass (P = 0.002), water (P = 0.006), protein (P = 0.007) and lipid content (P = 0.001) in the carcass. Dietary glutamine supplementation resulted in a significant increase in serum IGF-1 (P = 0.019) and albumin (P = 0.025) concentration, muscle protein concentration (P = 0.035) and lipid content (P = 0.002) in the carcass. In conclusion, dietary glutamine supplementation had a positive influence on visceral protein status but did not affect body composition in early-weaned mice inoculated with BCG

Activation of the dopamine 1 and dopamine 5 receptors increase skeletal muscle mass and force production under non-atrophying and atrophying conditions

<p>Abstract</p> <p>Background</p> <p>Control of skeletal muscle mass and force production is a complex physiological process involving numerous regulatory systems. Agents that increase skeletal muscle cAMP levels have been shown to modulate skeletal muscle mass and force production. The dopamine 1 receptor and its closely related homolog, the dopamine 5 receptor, are G-protein coupled receptors that are expressed in skeletal muscle and increase cAMP levels when activated. Thus we hypothesize that activation of the dopamine 1 and/or 5 receptor will increase skeletal muscle cAMP levels thereby modulating skeletal muscle mass and force production.</p> <p>Methods</p> <p>We treated isolated mouse tibialis anterior (TA) and medial gastrocnemius (MG) muscles in tissue bath with the selective dopamine 1 receptor and dopamine 5 receptor agonist SKF 81297 to determine if activation of skeletal muscle dopamine 1 and dopamine 5 receptors will increase cAMP. We dosed wild-type mice, dopamine 1 receptor knockout mice and dopamine 5 receptor knockout mice undergoing casting-induced disuse atrophy with SKF 81297 to determine if activation of the dopamine 1 and dopamine 5 receptors results in hypertrophy of non-atrophying skeletal muscle and preservation of atrophying skeletal muscle mass and force production.</p> <p>Results</p> <p>In tissue bath, isolated mouse TA and MG muscles responded to SKF 81297 treatment with increased cAMP levels. Treating wild-type mice with SKF 81297 reduced casting-induced TA and MG muscle mass loss in addition to increasing the mass of non-atrophying TA and MG muscles. In dopamine 1 receptor knockout mice, extensor digitorum longus (EDL) and soleus muscle mass and force was not preserved during casting with SKF 81297 treatment, in contrast to significant preservation of casted wild-type mouse EDL and soleus mass and EDL force with SKF 81297 treatment. Dosing dopamine 5 receptor knockout mice with SKF 81297 did not significantly preserve EDL and soleus muscle mass and force although wild-type mouse EDL mass and force was significantly preserved SKF 81297 treatment.</p> <p>Conclusions</p> <p>These data demonstrate for the first time that treatment with a dopamine 1/5 receptor agonist results in (1) significant preservation of EDL, TA, MG and soleus muscle mass and EDL muscle force production during periods of atrophy and (2) hypertrophy of TA and MG muscle. These effects appear to be mainly mediated by both the dopamine 1 and dopamine 5 receptors.</p

Au tournant du siècle : la poésie de l’élément-terre

C’est l’opinion la mieux partagée que depuis la fin du surréalisme, il n’y aurait plus de mouvement reconnaissable dans la poésie française, et que celle-ci ne serait constituée que d’individualités aussi irréductibles que jalouses de leurs différences. Quels points communs pourrait-on trouver entre René Char, Francis Ponge, René Guy Cadou, Jean Follain ou Lorand Gaspar ? Il est vrai qu’aucun mouvement ne s’est présenté comme constitué à l’égal de celui sur lequel André Breton veillait avec u..

Stratégie marketing de sortie de réserve hospitalière d'un anticancéreux injectable

GRENOBLE1-BU Médecine pharm. (385162101) / SudocSudocFranceF

Citizen preferences and the architecture of government

We consider a country whose government provides a bundle of goods and services through a multi-tier administrative organization. We compare the optimal architectures of public governance (i.e. the division of the state into several tiers, the distribution of services among them, their number of jurisdictions and the performance ability of their administrations) of two governments, one centralized and the other decentralized. Under a decentralized government, national and subnational decision-makers only consider the impact of their decisions on the welfare of their constituents, neglecting other tiers' policy. The resulting architecture is generally different from the (first-best) centralized one, and depends on how citizens weight the performance ability of the administrations and the range of goods they provide. If the relative weight on the performance ability is large, the decentralized architecture entails more tiers, less jurisdictions per tier with reduced scope of services than the centralized one, and the reverse if this relative weight is small. We use our results to estimate this weight on U.S. data. We find that the country exhibits two zones ("Northeast & West" and "Midwest & South") where the estimated values are statistically different

Spatial fiscal interactions among French municipalities within inter-municipal groups

Based on a unique dataset of French municipalities and a large number of bud- getary variables, we estimate the extent of spatial fiscal interaction among the 33,484 French municipalities in 2008 by accounting for inter-municipal cooperation. Using a spatial autoregressive model with inter-municipal group fixed effects, we show that spatial interactions among French municipalities are inflated by correlated effects that affect similarly municipalities that cooperate together. Removing these con- founding effects leads to considerably smaller positive spatial interactions for tax decisions and even negative ones for capital expenditures. In addition, we observe a clear distinction between complementary choices on current budget items and substitutable choices on capital budget items

Quelle place pour les espaces ruraux dans le millefeuille territorial ?

À l'heure où l'Association des Maires Ruraux de France craint que la loi relative à la Nouvelle Organisation Territoriale de la République (NOTRe) ne relègue les communes "sur les présentoirs du musée de la République" (communiqué de l'AMRF du 12 mars 2015), ce chapitre revient sur la place des communes rurales dans l'architecture territoriale française. Nous décrirons d'abord la dynamique récente des communes rurales, puis nous porterons un regard d'économiste sur les enjeux, principalement budgétaires, de la coopération pour les communes rurales, et nous identifierons les caractéristiques des périmètres intercommunaux qui incluent des communes rurales. Nous conclurons sur les défis qu'elles devront affronter pour être un acteur incontournable de l'organisation territoriale du XXIème siècle