¿Es progresivo aumentar el mínimo no imponible del Impuesto a las Ganancias?

Uno de los aspectos más controvertidos del debate en el Congreso de la Nación sobre las prórrogas impositivas es el que se refiere al aumento del mínimo no imponible del Impuesto a las Ganancias. Mientras que el Poder Ejecutivo Nacional elevó un proyecto de ley que mantiene el mínimo actual ( $1.835 para una persona soltera y en$2.235 para una persona casada con dos hijos), la oposición apunta a elevarlo, con propuestas que alcanzan a la duplicación. El argumento es sencillo: con los aumentos salariales registrados en los últimos tres años (muchos de ellos por decreto), hoy deben pagar Ganancias personas que antes no lo hacían. Sin embargo deben tenerse en cuenta dos aspectos claves. Por un lado, sólo 7% de la Población Económicamente Activa (PEA) gana más de $1.800, es decir, se encuentra alcanzado por este gravamen. Por eso, elevar el mínimo no imponible haría que todavía un porcentaje menor de la población pague este impuesto (93$1.800 mensuales). Si bien los aumentos salariales han generado nuevos contribuyentes del Impuesto a las Ganancias, estas personas se encuentran en el 10% más rico de la distribución del ingreso de los argentinos. Por otra parte, debe analizarse el costo fiscal que tendría esta iniciativa y evaluar si con ese dinero puede implementarse una medida más progresiva. Si se incrementara el mínimo no imponible, tomando datos del primer semestre de 2005, entre 300.000 y 350.000 contribuyentes dejarían de pagar este tributo, representando una caída en la recaudación de entre $300 y$500 millones. Con un costo similar, una medida que favorecería más a los sectores de menores ingresos de la población sería hacer una rebaja del IVA a los bienes de la canasta básica de alimentos. Esta decisión, acompañada de las políticas necesarias, reduciría los precios y tendría un mayor impacto en pobreza e indigencia.tax system - income tax - Argentina - income distribution - Value Added Tax

Novel Physical Vapor Deposition Approach to Hybrid Perovskites: Growth of MAPbI3 Thin Films by RF-Magnetron Sputtering

Solution-based methods represent the most widespread approach used to deposit hybrid organic-inorganic perovskite films for low-cost but efficient solar cells. However, solution-process techniques offer limited control over film morphology and crystallinity, and most importantly do not allow sequential film deposition to produce perovskite-perovskite heterostructures. Here the successful deposition of CH3NH3PbI3 (MAPI) thin films by RF-magnetron sputtering is reported, an industry-tested method to grow large area devices with precisely controlled stoichiometry. MAPI films are grown starting from a single-target made of CH3NH3I (MAI) and PbI2. Films are single-phase, with a barely detectable content of unreacted PbI2, full surface coverage and thickness ranging from less than 200 nm to more than 3 {\mu}m. Light absorption and emission properties of the deposited films are comparable to as-grown solution-processed MAPI films. The development of vapor-phase deposition methods is of interest to advance perovskite photovoltaic devices with the possibility of fabricating perovskite multijunction solar cells or multicolor bright light-emitting devices in the whole visible spectrum

A new photophysics for 2D and 3D lead halide perovskites: Polaron plasma in equilibrium with bright excitons

Rapid advances in perovskite photovoltaics have produced efficient solar cells, with stability and duration improving thanks to variations in materials composition, including the use of layered 2D perovskites. A major reason for the success of perovskite photovoltaics is the presence of free carriers as majority optical excitations in 3D materials at room temperature. On the other hand, the current understanding is that in 2D perovskites or at cryogenic temperatures insulating bound excitons form, which need to be split in solar cells and are not beneficial to photoconversion. Here we apply a tandem spectroscopy technique that combines ultrafast photoluminescence and differential transmission to demonstrate a plasma of unbound charge carriers in chemical equilibrium with a minority phase of light-emitting excitons, even in 2D perovskites and at cryogenic temperatures. We validate the technique with 3D perovskites and investigate 2D compounds basded on both Pb and Sn as metal cation. The underlying photophysics is interpreted as formation of large polarons, charge carriers coupled to lattice deformations, in place of excitons. A conductive polaron plasma foresees novel mechanisms for LEDs and lasers, as well as a prominent role for 2D perovskites in photovoltaics

Heparins and 2019-nCoV infection: a narrative review

Abstract. – OBJECTIVE: Patients with 2019-nCoV infection have a high risk to develop venous thrombotic events. Several guidelines recommend the use of either unfractionated heparin or low molecular weight heparins in preventing thrombotic events in these patients. However, results from clinical studies, so far published, reached controversial conclusions on heparin efficacy in this kind of patients since the incidence of venous thromboembolism remains high despite prophylaxis. This narrative review aims to provide an overview of the antiviral and anti-inflammatory properties of heparins and their efficacy and safety in SARSCoV-2 medical ward-patients. Moreover, anatomical findings and ongoing trials are also reported. Finally, this narrative review tries to explain why heparins fail to prevent venous thrombosis. MATERIALS AND METHODS: We searched for the most relevant published studies on heparins and 2019-nCoV infected patients using the MEDLINE electronic database in the period between January and December 2020. Articles were preliminarily defined as eligible if they: a) were in English language, b) enrolled 250 or more medical ward-patients and 100 or more ICU-patients, c) reported results on patients treated with heparins in a percentage of at least 70% and d) performed an objectively confirmed diagnosis of VTE. RESULTS: Data from medium to large scientific studies show that the incidence of venous thrombotic events in medical ward-patients with SARS-CoV-2 vary between 0% and 8.3%, while this rate is higher, from 6.2% to 49%, in Intensive Care Unit-patients. However, heparins reduce the mortality rate in these patients of about 50%. Histological findings show that thrombosis could affect capillaries, main and small-midsized vessels, and it is associated with diffuse alveolar damage. CONCLUSIONS: Heparins have anti-inflammatory and anti-viral properties, which may be of help in reducing mortality in SARS-CoV-2 patients. Failure of heparins at prophylactic dosages in preventing VTE, especially in ICU-patients, could be due to the severity of the disease. Data on the use of heparins in an early phase of the 2019-nCoV infection are still lacking

Halide double-perovskites: High efficient light emission and beyond

Lead-free halide double perovskites are stable and versatile materials for a wide range of applications, particularly for lighting, thanks to their very efficient emission of warm white light. Element substitution in halide double perovskite is recognized as a powerful method for tuning the emission wavelength and improve the efficiency. This review provides an overview on composition and recent progress in halide double perovskite with main focus on the synthesis and emission properties of chloride-based compounds

Solid-State Nuclear Magnetic Resonance of Triple-Cation Mixed-Halide Perovskites

Mixed-cation lead mixed-halide perovskites are the best candidates for perovskite-based photovoltaics, thanks to their higher efficiency and stability compared to the single-cation single-halide parent compounds. TripleMix (Cs0.05MA0.14FA0.81PbI2.55Br0.45 with FA = formamidinium and MA = methylammonium) is one of the most efficient and stable mixed perovskites for single-junction solar cells. The microscopic reasons why triplecation perovskites perform so well are still under debate. In this work, we investigated the structure and dynamics of TripleMix by exploiting multinuclear solid-state nuclear magnetic resonance (SSNMR), which can provide this information at a level of detail not accessible by other techniques. 133Cs, 13C, 1 H, and 207Pb SSNMR spectra confirmed the inclusion of all ions in the perovskite, without phase segregation. Complementary measurements showed a peculiar longitudinal relaxation behavior for the 1 H and 207Pb nuclei in TripleMix with respect to single-cation single-halide perovskites, suggesting slower dynamics of both organic cations and halide anions, possibly related to the high photovoltaic performances

Photoexcitations and Emission Processes in Organometal Trihalide Perovskites

Organometal halide perovskites have recently attracted widespread attention among scientists, as they combine the advantages of low-cost processability with strong light absorption, band-gap tunability from the near-infrared to the visible region of the electromagnetic spectrum, efficient light emission and charge transport. Such combination of features is unique among solution-processed materials and makes perovskites appealing for several optoelectronic applications, in particular those related to energy sustainability, which could help the advent of a new generation of low-cost but efficient solar cells and large-area light-emitting devices.This chapter reports a critical review of the efforts that scientists have made until now to understand the photophysics of organometal halide perovskites. We address the ongoing debate on the nature of the photoexcited species, namely the role played by free carriers and excitons, the determination of the exciton binding energy as a measure of the Coulomb interaction strength in these materials, the competition between radiative and non-radiative processes, the role and density of charge carrier traps, and last but not least a critical analysis of those phenomena at the base of laser action, highlighting the most relevant results and possible solutions to issues that still remain open

Strong Anharmonicity at the Origin of Anomalous Thermal Conductivity in Double Perovskite Cs2 NaYbCl6

Anomalous thermal transport of Cs2 NaYbCl6 double-halide perovskite above room temperature is reported and rationalized. Calculations of phonon dispersion relations and scattering rates up to the fourth order in lattice anharmonicity have been conducted to determine their effective dependence on temperature. These findings show that specific phonon group velocities and lifetimes increase if the temperature is raised above 500 K. This, in combination with anharmonicity, provides the microscopic mechanism responsible for the increase in lattice thermal conductivity at high temperatures, contrary to the predictions of phonon transport theories based on solely cubic anharmonicity. The model accurately and quantitatively reproduces the experimental thermal conductivity data as a function of temperature

Exciton dissociation in 2D layered metal-halide perovskites

: Layered 2D perovskites are making inroads as materials for photovoltaics and light emitting diodes, but their photophysics is still lively debated. Although their large exciton binding energies should hinder charge separation, significant evidence has been uncovered for an abundance of free carriers among optical excitations. Several explanations have been proposed, like exciton dissociation at grain boundaries or polaron formation, without clarifying yet if excitons form and then dissociate, or if the formation is prevented by competing relaxation processes. Here we address exciton stability in layered Ruddlesden-Popper PEA2PbI4 (PEA stands for phenethylammonium) both in form of thin film and single crystal, by resonant injection of cold excitons, whose dissociation is then probed with femtosecond differential transmission. We show the intrinsic nature of exciton dissociation in 2D layered perovskites, demonstrating that both 2D and 3D perovskites are free carrier semiconductors and their photophysics is described by a unique and universal framework

Clot characterization by multidisciplinary approach: biochemical and imaging parameters in a hypocoagulative setting. A pilot study.

Background: Clot characterization is, to the present days, a multimodal approach: scanning the clot by electron microscopy (SEM) is helpful for the visualization of fibrin structure along with laboratory parameters such as the clot waveform analysis (CWA) and thrombin generation in different settings of clot abnormalities. This study aimed to assess whether the coagulative parameters were consistent with the clot images texture acquired by SEM, and therefore to propose a more generalist and integrative approach to clots classification.Design and Methods: In this pilot study, the examined population consists of eight healthy subjects, seven patients affected by Acquired Hemophilia A (AHA) and seven patients treated with Vitamin K Antagonists (VKAs), similar for age and gender. We studied the velocity and acceleration (1st and 2nd derivative of the aPTT) of clot formation (CWA), the thrombin generation, and the clots' scanning by SEM. Images acquired with SEM were then analyzed with the MATLAB software with the "Texture Analysis" methods to perform classification. Among the various texture parameters, we reported Contrast and Energy.Results: Significant differences among healthy subjects, patients with AHA and those treated with VKAs were detected for the coagulative parameters. We found no differences between VKAs and AHA patients. Contrast and energy highlighted a significant difference among the three groups in agreement with the laboratory's parameters. We found no significant differences between VKAs and AHA patients.Conclusions: The use of SEM, CWA and thrombin generation parameters may be a starting point for studies aimed to demonstrate the general characteristics of clot formation in different clinical conditions with a multiparametric approach