Income Tax Revenue Elasticities in Spain: Individual and Aggregate Measures

This paper derives analytical expressions for the revenue elasticity of the Spanish personal income tax system, as applied to tax units and in aggregate. This is complicated by the schedular nature of the system, and the role of central and regional governments, along with the existence of a range of tax credits and eligible expenditures and deductions. Empirical estimates are obtained using a cross-sectional dataset which enables a number of important ancillary elasticities (relating to allowances and tax credits, and different income sources) to be estimated. It was found that there is considerable variation among tax units in the revenue elasticity, with highly (positively)skewed distributions. The nature of the distributions varies among regions of Spain, and the aggregate elasticities for each region were found to display some variation associated with income distribution differences. The national aggregate is found to be around 1.3.

Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures

This paper derives analytical expressions for aggregate personal income tax revenue obtained from a multi-schedular and multi-regional personal income tax system, with revenue divided among central and regional governments. Aggregate income tax revenue is expressed as a function of characteristics of the distribution of taxable income, making it possible to identify the sources of revenue differences among regions. The approach is applied to the tax structure in Spain, and the effects of income distribution differences among the Spanish regions is examined.

IS A TAX CUT ON CULTURAL GOODS CONSUMPTION ACTUALLY DESIRABLE?:A MICROSIMULATION ANALYSIS

Proposals for tax cuts on cultural goods represent an ongoing debate in cultural policy. The main aim of this paper is to shed some light on this debate using microsimulation tools. First, we have estimated an Almost Ideal Demand System for nineteen different groups of goods, including cultural goods. Expenditure and price elasticities have been obtained from this model. Using this information, three alternatives cuts in the V.A.T. rate on cultural goods have been microsimulated and evaluated in terms of revenue and welfare. These types of fiscal reforms will lead to welfare and efficiency gains that can be described as regressive.Microsimulation, tax reforms, cultural consumption, welfare

APPRAISALWEB: an online platform for the pedagogical evaluation of Web-based Language Learning Resources

[EN] This paper presents APPRAISALWeb, a 2-year Research & Development project jointly funded by the Universidad Politécnica de Valencia and the regional government of Valencia (Spain), and developed by the CAMILLE Research Group at that university. In general terms, the project aims to suggest a comprehensive methodology for the pedagogical analysis of the Web as an environment for language learning. More specifically, a major objective of the project is to develop an online interactive platform that serves as a tool to analyze, classify and evaluate Web-based resources for language learning from a pedagogical point of view. As CALL (Computer Assisted Language Learning) research literature suggests, it is necessary to conduct a thorough pedagogical analysis of the Web and its CALL resources if we are to take full advantage of its many possibilities. Thus, the project meets two fundamental needs that have been extensively expressed in the area of CALL: the need for theoretical models and methodologies and the necessity of specific tools for analysing and searching for available Web-based CALL resources. First, the context of the project will be presented. Then the methodology behind APPRAISALWeb will be discussed. Finally, conclusions will be drawn from work in progress during the first stage of the project. © 2011 Published by Elsevier Ltd.S66767115

Using Carbon Isotope Discrimination to Assess Genotypic Differences in Drought Resistance of Parental Lines of Common Bean

Accurate assessment of crop water uptake (WU) and water use efficiency (WUE) is not easy under field conditions. Carbon isotope discrimination (Δ13C) has been used as a surrogate of WUE to examine crop yield responses to drought and its relationship with WU and WUE. A 2-yr study was conducted (i) to characterize genotypic variation in Δ13C, grain yield, and other physiological parameters in common bean (Phaseolus vulgaris L.) parental lines, and (ii) to examine the relationships between grain Δ13C, shoot Δ13C, and grain yield under well-watered and terminal drought stress conditions. All measured plant traits were strongly influenced by water availability, and genotypic differences in grain yield, shoot Δ13C, and grain Δ13C were found in both watered and terminal drought stress environments. The parental lines were classified into two drought adaptation groups, drought resistant and drought sensitive, based on a yield drought index. High yields under drought conditions were related to (i) greater water uptake, as indicated by high Δ13C in genotypes previously shown to have deeper roots (e.g., SEA 5 and BAT 477), and (ii) increased WUE, denoted by lower Δ13C and greater pod harvest index (PHI) (e.g., SER 16). Coupling of Δ13C measurements with measured yield and yield components analyses, such as PHI, provided an avenue to distinguish different physiological traits among drought resistant genotypes underlying adaptation to water deficit stres

A planetary-scale disturbance in a long-living three-vortex coupled system in Saturn's atmosphere

The zonal wind profile of Saturn has a singular structure in the latitude range 50ºN-65ºN planetocentric, with a double peak that reaches maximum zonal velocities close to 100ms-1[1]. A survey of Cassini ISS images shows that a system of three vortices formed in this latitudinal region in 2012 and has remained active until present, confirming that vortices in Saturn can be long lived [2]. In May 2015 a disturbance started to develop at the location of the triple vortex. Since at the time Cassini orbits were not favorable to the observation of the region, we were granted Director Discretionary Time of the Hubble Space Telescope to observe the region before the perturbation faded away. Here we report the dynamics and vertical structure of the three-vortex system and of the disturbance that developed at its location, based on HST and Cassini images. We also present results of numerical models to explain the stability of vortices in the region.Peer ReviewedPostprint (published version

Differential body composition effects of protease inhibitors recommended for initial treatment of HIV infection: A randomized clinical trial

This article has been accepted for publication in Clinical Infectious Diseases ©2014 The Authors .Published by Oxford University Press on Clinical Infectious Disease 60.5. DOI: 10.1093/cid/ciu898Background. It is unclear whether metabolic or body composition effects may differ between protease inhibitor-based regimens recommended for initial treatment of HIV infection. Methods. ATADAR is a phase IV, open-label, multicenter randomized clinical trial. Stable antiretroviral-naive HIV-infected adults were randomly assigned to atazanavir/ritonavir 300/100 mg or darunavir/ritonavir 800/100 mg in combination with tenofovir/emtricitabine daily. Pre-defined end-points were treatment or virological failure, drug discontinuation due to adverse effects, and laboratory and body composition changes at 96 weeks. Results. At 96 weeks, 56 (62%) atazanavir/ritonavir and 62 (71%) darunavir/ritonavir patients remained free of treatment failure (estimated difference 8.2%; 95%CI -0.6 to 21.6); and 71 (79%) atazanavir/ritonavir and 75 (85%) darunavir/ritonavir patients remained free of virological failure (estimated difference 6.3%; 95%CI -0.5 to 17.6). Seven vs. five patients discontinued atazanavir/ritonavir or darunavir/ritonavir due to adverse effects. Total and HDL cholesterol similarly increased in both arms, but triglycerides increased more in atazanavir/ritonavir arm. At 96 weeks, body fat (estimated difference 2862.2 gr; 95%CI 726.7 to 4997.7; P=0.0090), limb fat (estimated difference 1403.3 gr; 95%CI 388.4 to 2418.2; P=0.0071), and subcutaneous abdominal adipose tissue (estimated difference 28.4 cm2; 95%CI 1.9 to 55.0; P=0.0362) increased more in atazanavir/ritonavir than in darunavir/ritonavir arm. Body fat changes in atazanavir/ritonavir arm were associated with higher insulin resistance. Conclusions. We found no major differences between atazanavir/ritonavir and darunavir/ritonavir in efficacy, clinically-relevant side effects, or plasma cholesterol fractions. However, atazanavir/ritonavir led to higher triglycerides and total and subcutaneous fat than darunavir/ritonavir and fat gains with atazanavir/ritonavir were associated with insulin resistanceThis is an Investigator Sponsored Research study. It was supported in part by research grants from Bristol‐Myers Squibb and Janssen‐Cilag; Instituto de Salud Carlos III (PI12/01217) and Red Temática Cooperativa de Investigación en SIDA G03/173 (RIS‐EST11), Ministerio de Ciencia e Innovación, Spain. (Registration number: NCT01274780; registry name: ATADAR; EUDRACT; 2010‐021002‐38)

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

Mitochondrial physiology

As the knowledge base and importance of mitochondrial physiology to evolution, health and disease expands, the necessity for harmonizing the terminology concerning mitochondrial respiratory states and rates has become increasingly apparent. The chemiosmotic theory establishes the mechanism of energy transformation and coupling in oxidative phosphorylation. The unifying concept of the protonmotive force provides the framework for developing a consistent theoretical foundation of mitochondrial physiology and bioenergetics. We follow the latest SI guidelines and those of the International Union of Pure and Applied Chemistry (IUPAC) on terminology in physical chemistry, extended by considerations of open systems and thermodynamics of irreversible processes. The concept-driven constructive terminology incorporates the meaning of each quantity and aligns concepts and symbols with the nomenclature of classical bioenergetics. We endeavour to provide a balanced view of mitochondrial respiratory control and a critical discussion on reporting data of mitochondrial respiration in terms of metabolic flows and fluxes. Uniform standards for evaluation of respiratory states and rates will ultimately contribute to reproducibility between laboratories and thus support the development of data repositories of mitochondrial respiratory function in species, tissues, and cells. Clarity of concept and consistency of nomenclature facilitate effective transdisciplinary communication, education, and ultimately further discovery