4,446 research outputs found
What Role for Property Taxes in Ireland?. ESRI WP322. October 2009
What role could a property tax play in broadening the Irish tax base? Could a recurrent tax on immovable property provide greater stability than a system of stamp duties, while removing obstacles to mobility? What about the relationship between a property tax and ability to pay – should or could the bills facing those with valuable houses and little income be reduced or eliminated without making a property tax a quasi-income tax? These are among the questions explored in this paper, which provides a broad picture of the issues, illustrated by detailed microsimulation of the impact of specific forms of property tax
Modelling Eligibility for Medical Cards and GP Visit Cards: Methods and Baseline Results. ESRI WP515. November 2015
The Irish healthcare system includes a complex mix of entitlements – some are universal, others age-related, and some are income-related. In this report, we concentrate on the major income-related entitlements in the current system i.e., the Medical Card and the GP Visit Card. Most medical cards are provided on an income-tested basis, and provide free access to in-patient and out-patient care in public hospitals, to GP care, and to prescription drugs. We examine how the income test for such schemes can be modelled using the detailed income and demographic information in the Survey on Income and Living Conditions. The approach taken applies the rules for income-related cards to each family in this nationally representative sample, using the information they provide on incomes and family composition. This is essential groundwork for
later studies which will examine how the pattern of entitlements might change under different rules, such as those introducing age-related entitlements to GP visit cards, or changes in income limits
Crisis, Response and Distributional Impact: The Case of Ireland. ESRI WP456. May 2013
Ireland is one of the countries most severely affected by the Great Recession. National income fell by more than 10 per cent between 2007 and 2012, as a result of the bursting of a remarkable property bubble, an exceptionally severe banking crisis, and deep fiscal adjustment. This paper examines the income distribution consequences of the recession, and identifies the impact of a broad range of austerity policies on the income distribution. The overall fall in income was just under 8 per cent between 2008 and 2011, but the greatest losses were strongly concentrated on the bottom and top deciles. Tax, welfare and public sector pay changes over the 2008 to 2013 period gave rise to slightly lower than average losses for the bottom decile. Thus, the larger than average losses observed overall are not due to these policy changes; instead, the main driving factors are the direct effects of the recession itself. Policy changes do contribute to the larger than average losses at high income levels
P09-15. Selection of higher avidity HLA-restricted T cell responses as a viral adaptation strategy
Loss of immune reactivity due to HIV mutational escape is well described. Data generated from a large population-based study (n>800) suggested that certain CD8 T cell epitopes are created as a result of HIV adaptation and are associated with enhanced viral replication. Here we sought to investigate the HLA-restricted T-cell responses associated with seven such adaptations
Herschel evidence for disk flattening or gas depletion in transitional disks
Transitional disks are protoplanetary disks characterized by reduced near-
and mid-infrared emission with respect to full disks. This characteristic
spectral energy distribution indicates the presence of an optically thin inner
cavity within the dust disk believed to mark the disappearance of the
primordial massive disk. We present new Herschel Space Observatory PACS spectra
of [OI] 63 micron for 21 transitional disks. Our survey complements the larger
Herschel GASPS program "Gas in Protoplanetary Systems" (Dent et al. 2013) by
quadrupling the number of transitional disks observed with PACS at this
wavelength. [OI] 63 micron traces material in the outer regions of the disk,
beyond the inner cavity of most transitional disks. We find that transitional
disks have [OI] 63 micron line luminosities two times fainter than their full
disk counterparts. We self consistently determine various stellar properties
(e.g. bolometric luminosity, FUV excess, etc.) and disk properties (e.g. disk
dust mass, etc.) that could influence the [OI] 63 micron line luminosity and we
find no correlations that can explain the lower [OI] 63 micron line
luminosities in transitional disks. Using a grid of thermo-chemical
protoplanetary disk models, we conclude that either transitional disks are less
flared than full disks or they possess lower gas-to-dust ratios due to a
depletion of gas mass. This result suggests that transitional disks are more
evolved than their full disk counterparts, possibly even at large radii.Comment: Accepted for publication in ApJ; 52 pages, 16 figures, 8 table
Unusual glitch activity in the RRAT J1819-1458: an exhausted magnetar?
We present an analysis of regular timing observations of the
high-magnetic-field Rotating Radio Transient (RRAT) J18191458 obtained using
the 64-m Parkes and 76-m Lovell radio telescopes over the past five years.
During this time, the RRAT has suffered two significant glitches with
fractional frequency changes of and .
Glitches of this magnitude are a phenomenon displayed by both radio pulsars and
magnetars. However, the behaviour of J18191458 following these glitches is
quite different to that which follows glitches in other neutron stars, since
the glitch activity resulted in a significant long-term net decrease in the
slow-down rate. If such glitches occur every 30 years, the spin-down rate, and
by inference the magnetic dipole moment, will drop to zero on a timescale of a
few thousand years. There are also significant increases in the rate of pulse
detection and in the radio pulse energy immediately following the glitches.Comment: accepted for publication in MNRAS, 7 pages, 7 figures, 1 tabl
Photocatalytic air-purification: A low-cost, real-time gas detection method
This research demonstrates the use of a gas detector as a feasible alternative to the standardized analytical methods typically found in photocatalytic air-purification ISO standard tests and academic literature. A methyl mercaptan detector is calibrated and validated (for linearity) using a standard gas generator. The detector can be directly connected to the photoreactor exit allowing real-time span gas measurement with data-logging at one minute intervals. The detector successfully differentiated samples with different photocatalytic performance. The use of such detectors offers an easy-to-use, low-cost alternative to gas measurement with applications in academic research, proof-of-concept photocatalytic tests and also as an educational tool
Child Health Initiative for Lifelong Eating and Exercise (CHILE): a transcommunity intervention for preschool children.
Presented at: New Mexico Public Health Association and New Mexico Center for the Advancement of Research, Engagement & Science on Health Disparities National Health Disparities 2014 Joint Conference; April 1-2, 2014; Albuquerque, NM.https://digitalrepository.unm.edu/prc-posters-presentations/1052/thumbnail.jp
Budget Perspectives 2013. RESEARCH SERIES NUMBER 28 September 2012
The annual Budget Perspectives Conference provides a forum for discussing key
public policy issues of both immediate and longer term concern. In the context of
the current fiscal and economic crisis, research insights are needed at both the
macro and micro level. The former are central to understanding and managing the
significant reductions in the budget deficit needed to put Ireland's public finances on
a sustainable footing. The latter are essential because a successful budgetary
adjustment requires restructuring of both public expenditure and taxation. This in
turn requires that policy adjustments take full account of both efficiency and equity
issue and are seen to do so. The research papers presented at this year's annual
Budget Perspectives Conference continue in this tradition, providing an opportunity
for policymakers, social partners and researchers to engage with some of the major
current issues
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