The collection efficiency of the Value Added Tax: Theory and international evidence

This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax (VAT), where the collection efficiency is determined by the probability of audit and by the penalty on underpaying, and implementation lags imply that the present policy maker determines the efficiency of the tax system next period. Theory suggests that the collection efficiency is affected by political economy considerations - greater polarization and political instability would reduce the efficiency of the tax collection, and collection is impacted by structural factors affecting the ease of tax evasion (such as urbanization, agriculture share, openness). We evaluate the VAT collection efficiency (VAT revenue over the aggregate consumption divided by the standard VAT rate) in a panel of 44 countries over 1970-99. A one standard deviation increase in durability of political regime, and in the ease and fluidity of political participation, increases the VAT collection efficiency by 3.1% and 3.6%, respectively. A one standard deviation increase in urbanization, trade openness and the share of agriculture, changes the VAT collection efficiency by 12.7%, 3.9% and -4.8%, respectively. Qualitatively identical results apply for the ratio of VAT revenue to GDP divided by the standard VAT

Expected Inflation and The Sacrifice Ratio

Using inflation forecasts from the OECD Economic Outlook as proxy measures of inflation expectations, we examine the impact of inflation expectations on the sacrifice ratio for 20 OECD countries. The regression analysis considers four different empirical models of the determinants of the sacrifice ratio typically found in the existing literature. The impact of the level of inflation expectations is negative and significant, implying that a higher level of expected inflation is associated with lower sacrifice ratios. This result is consistent with the theoretical role of nominal wage and price rigidities in that reductions in wage and price stickiness diminish the tradeoffs between disinflations and output losses. Interaction effects indicate that higher levels of expected inflation allow policymakers to pursue ‘cold turkey’ inflation reductions even more aggressively. The effect of the change in inflation expectations is negative and significant, implying that faster adjusting inflation expectations are associated with lower sacrifice ratios

Estudio del proceso de copirólisis de aserrín de cina-cina y almidón de mandioca para producción de biocombustibles

Se estudia la copirólisis de mezclas de aserrín de cina-cina y almidón de mandioca como alternativa para generar energía renovable y, comparativamente, la pirólisis de los componentes individuales. La cinética de estos procesos se caracteriza mediante análisis termogravimétrico y el modelado de los datos experimentales. Se encuentra que el incremento del contenido de almidón en las mezclas conduce a un aumento del valor de la máxima velocidad de degradación y de la energía de activación del proceso. Asimismo, a partir de ensayos en un equipo escala banco, se analizan los rendimientos y las características de los tres tipos de productos de pirólisis obtenidos a 500ºC. La pirólisis de las muestras con mayor contenido de almidón genera una mayor cantidad de productos líquidos (bio-oil) con un menor contenido de agua, consecuentemente se obtuvo menor proporción de productos sólidos, aunque el poder calorífico de estos se incrementaba en concordancia con el contenido de almidón en la mezcla.Copyrolysis of mixtures of cina-cina sawdust and cassava starch is studied as an alternative to generate renewable energy. Pyrolysis of the individual components is also comparatively investigated. Kinetics of these processes is characterized by thermogravimetric analysis and modeling of the experimental data. It is found that the increase in the starch content of the mixtures results in an enhancement of the maximum reaction rate and the activation energy. Likewise, from assays performed in a bench scale reactor at 500ºC, yields and characteristics of the three kinds of pyrolysis products: gases, solids (bio-chars), and liquids (bio-oils) are analyzed. Pyrolysis of the samples with a higher starch content leads to greater generation of bio-oil with less water content. Instead, the pyrolysis of the mixtures with more starch content yields less solid product but shows a higher heating value.Tema 6: Energía eólica, geotermia, biomasa y otras energías no convencionales.Facultad de Arquitectura y Urbanism

Estudio del proceso de copirólisis de aserrín de cina-cina y almidón de mandioca para producción de biocombustibles

Se estudia la copirólisis de mezclas de aserrín de cina-cina y almidón de mandioca como alternativa para generar energía renovable y, comparativamente, la pirólisis de los componentes individuales. La cinética de estos procesos se caracteriza mediante análisis termogravimétrico y el modelado de los datos experimentales. Se encuentra que el incremento del contenido de almidón en las mezclas conduce a un aumento del valor de la máxima velocidad de degradación y de la energía de activación del proceso. Asimismo, a partir de ensayos en un equipo escala banco, se analizan los rendimientos y las características de los tres tipos de productos de pirólisis obtenidos a 500ºC. La pirólisis de las muestras con mayor contenido de almidón genera una mayor cantidad de productos líquidos (bio-oil) con un menor contenido de agua, consecuentemente se obtuvo menor proporción de productos sólidos, aunque el poder calorífico de estos se incrementaba en concordancia con el contenido de almidón en la mezcla.Copyrolysis of mixtures of cina-cina sawdust and cassava starch is studied as an alternative to generate renewable energy. Pyrolysis of the individual components is also comparatively investigated. Kinetics of these processes is characterized by thermogravimetric analysis and modeling of the experimental data. It is found that the increase in the starch content of the mixtures results in an enhancement of the maximum reaction rate and the activation energy. Likewise, from assays performed in a bench scale reactor at 500ºC, yields and characteristics of the three kinds of pyrolysis products: gases, solids (bio-chars), and liquids (bio-oils) are analyzed. Pyrolysis of the samples with a higher starch content leads to greater generation of bio-oil with less water content. Instead, the pyrolysis of the mixtures with more starch content yields less solid product but shows a higher heating value.Tema 6: Energía eólica, geotermia, biomasa y otras energías no convencionales.Facultad de Arquitectura y Urbanism

Estudio del proceso de copirólisis de aserrín de cina-cina y almidón de mandioca para producción de biocombustibles

Se estudia la copirólisis de mezclas de aserrín de cina-cina y almidón de mandioca como alternativa para generar energía renovable y, comparativamente, la pirólisis de los componentes individuales. La cinética de estos procesos se caracteriza mediante análisis termogravimétrico y el modelado de los datos experimentales. Se encuentra que el incremento del contenido de almidón en las mezclas conduce a un aumento del valor de la máxima velocidad de degradación y de la energía de activación del proceso. Asimismo, a partir de ensayos en un equipo escala banco, se analizan los rendimientos y las características de los tres tipos de productos de pirólisis obtenidos a 500ºC. La pirólisis de las muestras con mayor contenido de almidón genera una mayor cantidad de productos líquidos (bio-oil) con un menor contenido de agua, consecuentemente se obtuvo menor proporción de productos sólidos, aunque el poder calorífico de estos se incrementaba en concordancia con el contenido de almidón en la mezcla.Copyrolysis of mixtures of cina-cina sawdust and cassava starch is studied as an alternative to generate renewable energy. Pyrolysis of the individual components is also comparatively investigated. Kinetics of these processes is characterized by thermogravimetric analysis and modeling of the experimental data. It is found that the increase in the starch content of the mixtures results in an enhancement of the maximum reaction rate and the activation energy. Likewise, from assays performed in a bench scale reactor at 500ºC, yields and characteristics of the three kinds of pyrolysis products: gases, solids (bio-chars), and liquids (bio-oils) are analyzed. Pyrolysis of the samples with a higher starch content leads to greater generation of bio-oil with less water content. Instead, the pyrolysis of the mixtures with more starch content yields less solid product but shows a higher heating value.Tema 6: Energía eólica, geotermia, biomasa y otras energías no convencionales.Facultad de Arquitectura y Urbanism

Desarrollo de adsorbente para captura de CO² a partir de un residuo agroindustrial

Se desarrollaron carbones activados (CAs), a partir de palos de yerba mate, abundante residuo agroindustrial, mediante el proceso de activación química empleando KOH como agente activante. Se llevó a cabo la caracterización química de los CAs obtenidos mediante análisis próximo y elemental. La caracterización textural se realizó mediante fisisorción de N2 a 77 K y CO2 a 273 K. Se obtuvieron imágenes de microscopía electrónica de barrido para estudiar la morfología del adsorbente. Se evaluó la capacidad de los CAs sintetizados para la remoción de CO2 de corrientes gaseosas, simulando condiciones de post-combustión, mediante ensayos gravimétricos de adsorción y análisis de curvas de ruptura determinadas en un adsorbedor de lecho fijo para distintos caudales y concentraciones de CO2. Los CAs obtenidos resultaron aptos para la remoción de CO2 de corrientes gaseosas vinculándose su alta efectividad a la acotada distribución de diámetros de microporos (< 2nm) que caracterizan sus estructuras porosas.Activated carbons (ACs) were developed from yerba mate twigs, an abundant agroindustrial residue, via the chemical activation process using KOH as activating agent. Chemical characterization of the resulting ACs was carried out by proximate and elemental analyses. Textural characterization was conducted through physisorption of N2 at 77K and CO2 at 273K. Scanning electronic microscopy images were obtained in order to examine the adsorbent’s morphology. The capacity of the developed ACs in CO2 removal from gaseous streams, mimicking post-combustion conditions, was evaluated through gravimetric assays and analysis of breakthrough curves determined in a fixed-bed adsorption unit for different gas flow rates and CO2 concentrations. The activated carbons obtained were found suitable for CO2 capture from gaseous effluents, their high effectiveness being related to the narrow distribution of micropores (< 2nm) characterizing their porous structures.Tema 9: Nuevas Tecnologías.Facultad de Arquitectura y Urbanism

Desarrollo de adsorbente para captura de CO² a partir de un residuo agroindustrial

Se desarrollaron carbones activados (CAs), a partir de palos de yerba mate, abundante residuo agroindustrial, mediante el proceso de activación química empleando KOH como agente activante. Se llevó a cabo la caracterización química de los CAs obtenidos mediante análisis próximo y elemental. La caracterización textural se realizó mediante fisisorción de N2 a 77 K y CO2 a 273 K. Se obtuvieron imágenes de microscopía electrónica de barrido para estudiar la morfología del adsorbente. Se evaluó la capacidad de los CAs sintetizados para la remoción de CO2 de corrientes gaseosas, simulando condiciones de post-combustión, mediante ensayos gravimétricos de adsorción y análisis de curvas de ruptura determinadas en un adsorbedor de lecho fijo para distintos caudales y concentraciones de CO2. Los CAs obtenidos resultaron aptos para la remoción de CO2 de corrientes gaseosas vinculándose su alta efectividad a la acotada distribución de diámetros de microporos (< 2nm) que caracterizan sus estructuras porosas.Activated carbons (ACs) were developed from yerba mate twigs, an abundant agroindustrial residue, via the chemical activation process using KOH as activating agent. Chemical characterization of the resulting ACs was carried out by proximate and elemental analyses. Textural characterization was conducted through physisorption of N2 at 77K and CO2 at 273K. Scanning electronic microscopy images were obtained in order to examine the adsorbent’s morphology. The capacity of the developed ACs in CO2 removal from gaseous streams, mimicking post-combustion conditions, was evaluated through gravimetric assays and analysis of breakthrough curves determined in a fixed-bed adsorption unit for different gas flow rates and CO2 concentrations. The activated carbons obtained were found suitable for CO2 capture from gaseous effluents, their high effectiveness being related to the narrow distribution of micropores (< 2nm) characterizing their porous structures.Tema 9: Nuevas Tecnologías.Facultad de Arquitectura y Urbanism

Desarrollo de adsorbente para captura de CO² a partir de un residuo agroindustrial

Se desarrollaron carbones activados (CAs), a partir de palos de yerba mate, abundante residuo agroindustrial, mediante el proceso de activación química empleando KOH como agente activante. Se llevó a cabo la caracterización química de los CAs obtenidos mediante análisis próximo y elemental. La caracterización textural se realizó mediante fisisorción de N2 a 77 K y CO2 a 273 K. Se obtuvieron imágenes de microscopía electrónica de barrido para estudiar la morfología del adsorbente. Se evaluó la capacidad de los CAs sintetizados para la remoción de CO2 de corrientes gaseosas, simulando condiciones de post-combustión, mediante ensayos gravimétricos de adsorción y análisis de curvas de ruptura determinadas en un adsorbedor de lecho fijo para distintos caudales y concentraciones de CO2. Los CAs obtenidos resultaron aptos para la remoción de CO2 de corrientes gaseosas vinculándose su alta efectividad a la acotada distribución de diámetros de microporos (< 2nm) que caracterizan sus estructuras porosas.Activated carbons (ACs) were developed from yerba mate twigs, an abundant agroindustrial residue, via the chemical activation process using KOH as activating agent. Chemical characterization of the resulting ACs was carried out by proximate and elemental analyses. Textural characterization was conducted through physisorption of N2 at 77K and CO2 at 273K. Scanning electronic microscopy images were obtained in order to examine the adsorbent’s morphology. The capacity of the developed ACs in CO2 removal from gaseous streams, mimicking post-combustion conditions, was evaluated through gravimetric assays and analysis of breakthrough curves determined in a fixed-bed adsorption unit for different gas flow rates and CO2 concentrations. The activated carbons obtained were found suitable for CO2 capture from gaseous effluents, their high effectiveness being related to the narrow distribution of micropores (< 2nm) characterizing their porous structures.Tema 9: Nuevas Tecnologías.Facultad de Arquitectura y Urbanism

Measuring Central Bank Independence: Ordering, Ranking, or Scoring?

Central bank independence (CBI)as an area for international comparison and for study by international political economists has been around for approximately two decades, spurred on by the work of Bade and Parkin (1982). It probably reached its full fruition with the work of Cukierman and others, centering on work done at the World Bank. There are others too, and we should not ignore them, but since the mid-1990s most of the work done has centered on the Cukierman-type model. Interest in the CBI intensified after models of monetary policy found the likelihood of an inflationary bias in monetary policy operated by democratic governments. That analysis turned on the potential for monetary surprises being perpetrated by governments seeking electoral advantage. Later analysis found that if such incentives were fully anticipated by the public, inflation rates in democracies are higher than they would be if somehow government could make a credible commitment to price stability. The search began for how to establish monetary institutions that can be viewed as credible commitments. Delegation of monetary policy to an independent central bank was one strand of that exploration

Proton Wires in an Electric Field: the Impact of Grotthuss Mechanism on Charge Translocation

We present the results of the modeling of proton translocation in finite H-bonded chains in the framework of two-stage proton transport model. We explore the influence of reorientation motion of protons, as well as the effect of electric field and proton correlations on system dynamics. An increase of the reorientation energy results in the transition of proton charge from the surrounding to the inner water molecules in the chain. Proton migration along the chain in an external electric field has a step-like character, proceeding with the occurrence of electric field threshold-type effects and drastic redistribution of proton charge. Electric field applied to correlated chains induces first a formation of ordered dipole structures for lower field strength, and than, with a further field strength increase, a stabilization of states with Bjerrum D-defects. We analyze the main factors responsible for the formation/annihilation of Bjerrum defects showing the strong influence of the complex interplay between reorientation energy, electric field and temperature in the dynamics of proton wire.Comment: 28 pages, 9 figure