80 research outputs found
Gate-Controlled Skyrmion Chirality
Magnetic skyrmions are localized chiral spin textures, which offer great
promise to store and process information at the nanoscale. In the presence of
asymmetric exchange interactions, their chirality, which governs their
dynamics, is generally considered as an intrinsic parameter set during the
sample deposition. In this work, we experimentally demonstrate that this key
parameter can be controlled by a gate voltage. We observed that the
current-induced skyrmion motion can be reversed by the application of a gate
voltage. This local and dynamical reversal of the skyrmion chirality is due to
a sign inversion of the interfacial Dzyaloshinskii-Moriya interaction that we
attribute to ionic migration of oxygen under gate voltage. Micromagnetic
simulations show that the chirality reversal is a continuous transformation, in
which the skyrmion is conserved. This gate-controlled chirality provides a
local and dynamical degree of freedom, yielding new functionalities to
skyrmion-based logic devices.Comment: 4 figure
Tax systems in European Union countries
Despite recent cuts, the tax-to-GDP ratio in most EU countries remains much higher than in other economies. The tax mix is also different, with high tax wedges on labour and a stronger reliance on consumption and environmentally related taxes. While there is not much room for cutting taxes significantly without downsizing public spending, further re-balancing the tax burden away from labour could contribute to better employment performance. Greater reliance on property taxes, which are low by international standards, less use of reduced VAT rates and tax incentives targeted to specific saving vehicles should be considered. EU countriesâ experience in reforming their tax system may also provide useful insights for other regions where international integration is deepening. The free movement of goods, people and capital within the EU area, combined with the advent of the single currency, has also affected the design of national tax systems and has brought to the fore a number of international taxation issues.
Getting the Most Out of Public Sector Decentralisation in Mexico
Enhanced autonomy of sub-national governments has spurred innovative management. Spending assignments across levels of government, however, often overlap and/or are not yet fully understood by most citizens. Sub-national governmentsâ accountability is further reduced by the heavy reliance on federal transfers, as opposed to own-revenues (taxes and user fees). In addition, the use of federal transfers as collateral for states' borrowing potentially undermines the role of financial markets in disciplining fiscal behaviour. Getting the most out of decentralisation would thus require a national agreement clarifying responsibilities for each level of government. Improving sub-national governmentsâ incentives in delivering cost-effective public services would further require improving the quality of information on actual spending and outcomes, raising the volume of their own taxes and reforming the grant systems. Decentralisation should also be more consistent with the aim of improving interregional equity in obtaining access to core public services. This Working Paper relates to the 2005 OECD Economic Survey of Mexico (www.oecd.org/eco/surveys/mexico). Optimiser l'impact de la dĂ©centralisation au Mexique Lâautonomie renforcĂ©e des collectivitĂ©s territoriales pour la gestion des services publics a permis le dĂ©veloppement dâinnovations intĂ©ressantes. Les responsabilitĂ©s pour un certain nombre de programmes publics du gouvernement fĂ©dĂ©ral, des Ă©tats et des communes se recoupent nĂ©anmoins frĂ©quemment et/ou ne sont pas pleinement comprises par la plupart des citoyens. Le rĂŽle prĂ©pondĂ©rant des transferts fĂ©dĂ©raux dans le budget des collectivitĂ©s territoriales, par opposition aux ressources propres issues de redevances ou dâimpĂŽts locaux, nâincite pas les collectivitĂ©s territoriales Ă se montrer redevables envers les citoyens. Lâutilisation des transferts fĂ©dĂ©raux comme garantie pour les emprunts des Ă©tats nuit Ă la possibilitĂ© dâune discipline budgĂ©taire dictĂ©e par les marchĂ©s financiers. Pour optimiser lâimpact de la dĂ©centralisation sur lâĂ©conomie, il faudrait un accord national clarifiant les responsabilitĂ©s de chacune des administrations publiques dans la gestion des programmes publics. Les incitations des collectivitĂ©s territoriales Ă offrir des services publics rĂ©pondant mieux aux besoins des citoyens devraient ĂȘtre aussi renforcĂ©es en amĂ©liorant la qualitĂ© des informations sur les dĂ©penses effectives et leurs rĂ©sultats, en donnant aux impĂŽts locaux un rĂŽle accru et en rĂ©formant le systĂšme des transferts intergouvernementaux. Il est aussi souhaitable que la dĂ©centralisation soit conçue en vue dâune plus grande Ă©quitĂ© entre les rĂ©gions pour lâaccĂšs aux services publics de base. Ce Document de travail se rapporte Ă l'Etude Ă©conomique de l'OCDE du Mexique 2005 (www.oecd.org/eco/etudes/mexique).Mexico, fiscal discipline, fiscal federalism, fiscal rules, intergovernmental grants, sub-national government, impĂŽts locaux, discipline budgĂ©taire, collectivitĂ©s territoriales, transferts intergouvernementaux, rĂšgles budgĂ©taires, fĂ©dĂ©ralisme financier, Mexique
Tax Systems in European Union Countries
The tax-to-GDP ratio rose steadily in most EU countries up to the late 1990s, largely reflecting a sustained expansion of public sector commitments to welfare provision. Since the late 1990s, many EU countries have cut tax rates. However, the tax burden in the EU area remains much higher than in most other economies. The tax mix is also different, with high tax wedges on labour and a stronger reliance on consumption and environmentally-related taxes. Recent measures targeted at lowering the tax burden on labour, in particular at the lower end of the income scale, have had promising results in terms of employment growth, showing how tax design is an important influence on countriesâ performances. While there is not much room for cutting taxes significantly without downsizing public spending, further rebalancing the tax burden away from labour could contribute to better employment performance. Greater reliance on property taxes, which are low by international standards, could be ... La pression fiscale a augmentĂ© sensiblement jusquâĂ la fin des annĂ©es 90 dans la plupart des pays de lâUnion europĂ©enne, reflĂ©tant notamment des engagements croissants du secteur public en matiĂšre de protection sociale. Depuis la fin des annĂ©es 90, de nombreux pays de lâUnion europĂ©enne ont abaissĂ© leur taux dâimposition. NĂ©anmoins, la charge fiscale dans la zone UE reste plus Ă©levĂ©e que celle observĂ©e dans la plupart des autres Ă©conomies. La rĂ©partition de la charge fiscale diffĂšre aussi ; les revenus du travail sont lourdement taxĂ©s et les impĂŽts sur la consommation et ceux dit âvertsâ reprĂ©sentent une part plus importante des recettes fiscales. Les mesures adoptĂ©es ces derniĂšres annĂ©es pour rĂ©duire la charge fiscale sur le travail, en particulier pour les personnes les plus faiblement rĂ©munĂ©rĂ©es, ont eu des rĂ©sultats prometteurs sur la crĂ©ation dâemplois, montrant combien le systĂšme fiscal peut influencer les performances Ă©conomiques des pays. La marge de manĆuvre pour rĂ©duire ...taxation, tax policy, European Union, Union europĂ©enne, politique fiscale, fiscalitĂ©
TRANSITIONS DE PHASES ET DYNAMIQUE DES VORTEX DANS (K,BA)BIO 3
GRENOBLE1-BU Sciences (384212103) / SudocSudocFranceF
Cross-Country Analysis of Efficiency in OECD Health Care Sectors: Options for Research
A key policy challenge in most OECD countries is to improve outcomes of the health care system while containing its costs. Benchmarking countries and identifying best practices to enhance public spending cost-effectiveness would, in this regard, be a useful exercise. This paper presents three main options for measuring effectiveness in the health care sector, discusses their pros and cons, including data availability and the possibility of whether these options would allow an analysis of how the institutional setting shapes spending effectiveness. Comparer l'efficacité du secteur de la santé entre pays de l'OCDE : Options pour des travaux d'analyse Améliorer les résultats du systÚme de santé tout en contenant ses coûts constitue un défi majeur de la politique économique dans la plupart des pays de l'OCDE. A cet égard, il serait particuliÚrement utile de pouvoir établir des comparaisons internationales et d'identifier les bonnes pratiques permettant d'améliorer le rapport résultats-coûts des dépenses publiques dans le secteur de la santé. Cet article présente trois grandes options pour mesurer l?efficacité dans le domaine de la santé, discute leurs avantages et inconvénients, notamment l'existence de données et la possibilité d'analyser à terme comment l'organisation institutionnelle affecte l'efficacité des dépenses.health care, public spending, efficiency, international benchmarking, comparaisons internationales, efficacité, soins de santé, dépenses publiques
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