136 research outputs found
TAXES AND EMPLOYMENT SUBSIDIES IN OPTIMAL REDISTRIBUTION PROGRAMS
This paper explores how to optimally set tax and transfers when taxation authorities : (1) are uninformed about individualsâ value of time in both market and non-market activities and (2) can observe both market-income and time allocated to market employment. In contrast to much of the optimal income taxation literature, we show that optimal redistribution in this environment involves distorting market employment upwards for low net-income individuals through phased-out wage-contingent employment subsidies, and distorting employment downward for high net-income individuals through positive and increasing marginal income tax rate. We also show that workfare may also be used as part of an optimal redistribution program.Taxation ; Redistribution ; Wage Subsidies Screening
Taxes and Employment Subsidies in Optimal Redistribution Programs
This paper explores how to optimally set tax and transfers when taxation authorities : (1) are uninformed about individualsâ value of time in both market and non-market activities and (2) can observe both market-income and time allocated to market employment. In contrast to much of the optimal income taxation literature, we show that optimal redistribution in this environment involves distorting market employment upwards for low net-income individuals through phased-out wage-contingent employment subsidies, and distorting employment downward for high net-income individuals through positive and increasing marginal income tax rate. We also show that workfare may also be used as part of an optimal redistribution program.Taxation ; Redistribution ; Wage Subsidies Screening
Taxes and Employment Subsidies in Optimal Redistribution Programs (Revised Version)
This paper explores how to optimally set tax and transfers when taxation authorities : (1) are uninformed about individualsâ value of time in both market and non-market activities and (2) can observe both market-income and time allocated to market employment. We show that optimal redistribution in this environment involves distorting market employment upwards for low wage individuals through decreasing wage-contingent employment subsidies, and distorting employment downwards for high wage individuals through positive and increasing marginal income tax rates. In particular, we show that whether a person is taxed or subsidized depends primarily on his wage, that is, the optimal program involves a cut-off wage whereby workers above the cutoff are taxed as they increase their income, while workers earning a wage below the cutoff receive an income supplement (an earned income tax credit) as they increase their income. Finally, we show that the optimal program transfers zero income to individuals who choose not to work.Taxation ; Redistribution ; Wage Subsidies Screening
Taxes and employment subsidies in optimal redistribution programs
This paper explores how to optimally set taxes and transfers when taxation authorities:
(1) are uninformed about individualsâ value of time in both market and non-market activities
and (2) can observe both market-income and time allocated to market employment. We
show that optimal redistribution in this environment involves distorting market employment
upwards for low wage individuals through decreasing wage-contingent employment subsidies,
and distorting employment downwards for high wage individuals through positive and increasing
marginal income tax rates. In particular, we show that whether a person is taxed
or subsidized depends primarily on his wage, with the optimal program involving a cut-off
wage whereby workers above the cutoff are taxed as they increase their income, while workers
earning a wage below the cutoff receive an income supplement as they increase their income.
Finally, we show that the optimal program transfers zero income to individuals who choose
not to work
Taxes and employment subsidies in optimal redistribution programs
This paper explores how to optimally set tax and transfers when taxation authorities: (1) are uninformed about individualsâ value of time in both market and non-market activities and (2) can observe both market-income and time allocated to market employment. In contrast to much of the optimal income taxation literature, we show that optimal redistribution in this environment involves distorting market employment upwards for low net-income individuals through phased-out wage-contingent employment subsidies, and distorting employment downward for high net-income individuals through positive and increasing marginal income tax rate. We also show that workfare may also be used as part of an optimal redistribution program
Reconstitution of a Minimal DNA Replicase From Pseudomonas Aeruginosa and Stimulation by Non-Cognate Auxiliary Factors
DNA polymerase III holoenzyme is responsible for chromosomal replication in bacteria. The components and functions of Escherichia coli DNA polymerase III holoenzyme have been studied extensively. Here, we report the reconstitution of replicase activity by essential components of DNA polymerase holoenzyme from the pathogen Pseudomonas aeruginosa. We have expressed and purified the processivity factor (ÎČ), single-stranded DNA-binding protein, a complex containing the polymerase (α) and exonuclease (Ï”) subunits, and the essential components of the DnaX complex (Ï3ÎŽÎŽâČ). Efficient primer elongation requires the presence of αϔ, ÎČ, and Ï3ÎŽÎŽâČ. Pseudomonas aeruginosa αϔ can substitute completely for E. coli polymerase III in E. coli holoenzyme reconstitution assays. Pseudomonas ÎČ and Ï3ÎŽÎŽâČ exhibit a 10-fold lower activity relative to their E. coli counterparts in E. coli holoenzyme reconstitution assays. Although the Pseudomonas counterpart to the E. coli Ï subunit was not apparent in sequence similarity searches, addition of purified E. coli Ï and Ï (components of the DnaX complex) increases the apparent specific activity of the Pseudomonas Ï3ÎŽÎŽâČ complex âŒ10-fold and enables the reconstituted enzyme to function better under physiological salt conditions
Surveillance de lâexposition Ă lâamiante dans les mĂ©tiers de la construction
Cette recherche découle du mandat de surveillance des travailleurs confié au MinistÚre
de la santé et des services sociaux dans la foulée de la politique québécoise
dâutilisation accrue et sĂ©curitaire de lâamiante chrysotile. Elle portait sur lâĂ©laboration et
la recension dâoutils de surveillance de lâexposition professionnelle Ă lâamiante dans
lâindustrie de la construction.
Le systĂšme de codification des matĂ©riaux contenant de lâamiante (MCA) Ă©laborĂ© par
lâAssociation nationale de dĂ©fense des victimes de lâamiante (ANDEVA) en France,
légÚrement bonifié, est celui qui est le plus complet pour classer les MCA dans
lâindustrie de la construction.
Une base de données relationnelle a été élaborée concernant les MCA et leurs
fournisseurs. Elle comporte 1461 MCA et 576 fournisseurs. La majorité des données
provient de sources juridiques.
Un registre de MCA en place dans des édifices québécois a été constitué à partir de
données fournies par neuf organismes publics ou parapublics. Il comprend 23 099
MCA répertoriés dans 1 550 bùtiments provenant de toutes les régions du Québec.
Une recension de la littĂ©rature concernant les outils de surveillance de lâexposition Ă
lâamiante dans lâindustrie de la construction a permis de dresser les constats suivants :
1- Il existe dâautres matrices emploi-exposition (MEE) Ă part celle dâĂV@LUTIL,
notamment une MEE néerlandaise.
2- Des registres nationaux de travailleurs exposĂ©s Ă lâamiante ont Ă©tĂ© crĂ©Ă©s par
rĂ©glementation dans dâautres juridictions, notamment celui de lâOntario oĂč il est
constituĂ© de lâensemble des travailleurs de la construction exposĂ©s Ă lâamiante.
3- Les banques de donnĂ©es dâexposition professionnelle se sont considĂ©rablement
développées au cours des derniÚres années. Certaines banques sont disponibles en
ligne, p.ex. Fibrex, et permettent dâĂ©tablir des profils dâexposition par branche
industrielle, enclenchant une rétroaction préventive dans les milieux de travail.
4- Les donnĂ©es quĂ©bĂ©coises dâexposition professionnelle Ă lâamiante dans la
construction sont inadéquates (en postes fixes) ou indisponibles
Discovery and Characterization of the Cryptic Psi Subunit of the Pseudomonad DNA Replicase
We previously reconstituted a minimal DNA replicase from Pseudomonas aeruginosa consisting of α and Ï” (polymerase and editing nuclease), ÎČ (processivity factor), and the essential Ï, ÎŽ, and ÎŽâČ components of the clamp loader complex (Jarvis, T., Beaudry, A., Bullard, J., Janjic, N., and McHenry, C. (2005) J. Biol. Chem. 280, 7890-7900). In Escherichia coli DNA polymerase III holoenzyme, Ï and Κ are tightly associated clamp loader accessory subunits. The addition of E. coli ÏΚ to the minimal P. aeruginosa replicase stimulated its activity, suggesting the existence of Ï and Κ counterparts in P. aeruginosa. The P. aeruginosa Ï subunit was recognizable from sequence similarity, but Κ was not. Here we report purification of an endogenous replication complex from P. aeruginosa. Identification of the components led to the discovery of the cryptic Κ subunit, encoded by holD. P. aeruginosa Ï and Κ were co-expressed and purified as a 1:1 complex. P. aeruginosa ÏΚ increased the specific activity of Ï3ÎŽÎŽâČ 25-fold and enabled the holoenzyme to function under physiological salt conditions. A synergistic effect between ÏΚ and single-stranded DNA binding protein was observed. Sequence similarity to P. aeruginosa Κ allowed us to identify Κ subunits from several other Pseudomonads and to predict probable translational start sites for this protein family. This represents the first identification of a highly divergent branch of the Κ family and confirms the existence of Κ in several organisms in which Κ was not identifiable based on sequence similarity alone
Validation of a new automatic smoking machine to study the effects of cigarette smoke in newborn lambs
The aim of this study was to describe the characteristics and validate the use of a new, custom-built automatic smoking machine (ASM), primarily designed to study the effects of an environmental tobacco smoke surrogate (ETS surrogate) exposure in animals of various sizes, including large animals. The equipment includes a programmable ASM coupled to a vented whole body chamber, where animals can be exposed to both mainstream and sidestream smoke. The user-friendly interface allows for full programming of puff volume (1-60 mL), time interval between two puffs (1-60 s) and between two cigarettes (1-60 min). Eight newborn lambs were exposed to either 10 (4 lambs, C10 group) or 20 (4 lambs, C20 group) cigarettes, 8 h per day for 15 days. Four additional control, lambs were exposed to air (C0 group). Weight gain was identical in all three groups of lambs. Urinary cotinine/creatinine ratio increased with the number of cigarettes smoked (C0: 11 ± 7 ng/mg; C10: 961 ± 539 ng/mg; C20: 1821 ± 312 ng/mg), with levels in the C10 and C20 groups in keeping with values published in infants exposed to ETS. Overall, results show that our new ASM is especially well suited for ETS surrogate exposure in non-restrained, non-anaesthetized large animals such as sheep
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