A structural model of multiple welfare program participation and labor supply

One of the long-standing issues in the literature on transfer programs for the U.S. low-income population concerns the high cumulative marginal tax rate on earnings induced by participation in the multiplicity of programs offered by the government. Empirical work on the issue has reached an impasse partly because the analytic solution to the choice problem is intractable and partly because the model requires the estimation of multiple sets of equations with limited dependent variables, an estimation problem which until recently has been computationally infeasible. In this paper we estimate a model of labor supply and multiple program participation using methods of simulation estimation that enable us to solve both problems. The results show asymmetric wage and tax rate effects, with fairly large wage elasticities of labor supply but very inelastic responses to moderate changes in cumulative marginal tax rates, implying that high welfare tax rates do not necessarily induce major reductions in work effort.

THE GENDER IMPACT OF IRISH BUDGETARY POLICY. ESRI SURVEY AND STATISTICAL REPORT SERIES, October 2018

In this report, we make use of the analytical approach previously developed by the ESRI (Keane et al., 2014). We then provide an up-to-date picture of the overall gender impacts of budgetary policy from the start of the recession (2008) to 2018. This period is split into an austerity period, running from 2008 to 2012, and a recovery period, running from 2012 to 2018. This allows us to identify how the gender impact of Irish tax-benefit policy has evolved from austerity to recovery. Lastly, and perhaps most importantly, we embed this analytical capacity within SWITCH, the ESRI’s tax-benefit model. This ensures that, in future, gender impact assessment of budgets can be routinely undertaken by government departments3 and by ESRI researchers. This can be done both in the development of options prior to the budget, to help gender-proof policy reforms, and in the assessment of the impact of policies actually chosen in the budget. The project, therefore, not only helps to answer questions about the impact of past policy but will also serve to ensure that the need for gender impact assessment of tax and welfare policies – as identified, inter alia, in the Programme for Government (2016) – can be met more readily in future

Inequality and the Crisis: The Distributional Impact of Tax Increases and Welfare and Public Sector Pay Cuts

The economic crisis impacts directly on the distribution of income via unemployment and private sector wages, but the way policy responds in seeking to control soaring fiscal deficits is also central to its distributional consequences. Having sketched out the background in terms of inequality trends during Ireland’s boom and the channels through which the recession affects different parts of the income distribution, this paper investigates the distributional impact of the government’s policy response with respect to direct tax, social welfare and public sector pay using the SWITCH tax-benefit model. This provides empirical evidence relevant to future policy choices as efforts to reduce the fiscal deficit continue.

Production and carcass traits of high dairy genetic merit Holstein, standard dairy genetic merit Friesian and Charolais × Holstein-Friesian male cattle

peer-reviewedThe increased proportion of Holstein genetic material in the dairy herd has consequences for beef production in Ireland. A total of 72 spring-born male calves (24 Holsteins (HO), 24 Friesian (FR) and 24 Charolais × Holstein-Friesians (CH)) were reared from calfhood to slaughter. Calves were artificially reared indoors and spent their first summer at pasture following which they were assigned, on a breed basis, to a factorial combination of two production systems (intensive 19-month bull beef and extensive 25-month steer beef) and two slaughter weights (560 and 650 kg). After slaughter the pistola hind quarter was separated into fat, bone and muscle. Live-weight gain, carcass gain, kill-out proportion, carcass conformation and carcass fat scores were 830, 811 and 859 (s.e. 14.9) g/day, 540, 533, 585 (s.e. 7.7) g/day, 526, 538 and 561 (s.e. 3.0) g/kg, 1.51, 2.18 and 2.96 (s.e. 0.085), and 3.40, 4.25 and 4.06 (s.e. 0.104) for HO, FR and CH, respectively. Corresponding values for pistola weight as a proportion of carcass weight, pistola muscle proportion and pistola fat proportion were 458, 459 and 461 (s.e. 2.6) g/kg, 657, 645 and 667 (s.e. 3.7) g/kg, and 132, 161 and 145 (s.e. 4.1) g/kg. Compared with the intensive system, animals on the extensive system had a lower (P < 0.001) daily live-weight gain, kill-out proportion and a lower muscle proportion in the pistola. Increasing slaughter weight increased (P < 0.001) carcass weight and carcass fat score and reduced the proportion of muscle in the pistola. Allometric regression coefficients for pistola weight on side weight, and total bone, muscle and fat weights on pistola weight were 0.898, 0.755, 0.900 and 1.910 respectively. It is concluded that HO grew at least as fast as FR but had a lower killout proportion. Carcass conformation and fat scores were greater for FR than for HO and muscle proportion in the pistola was lower and total fat proportion was higher. Compared with FR, CH had heavier carcasses, a higher kill-out proportion and less fat and more muscle in the pistola

Beef Cattle Instance Segmentation Using Fully Convolutional Neural Network

In this paper we present a novel instance segmentation algorithm that extends a fully convolutional network to learn to label objects separately without prediction of regions of interest. We trained the new algorithm on a challenging CCTV recording of beef cattle, as well as benchmark MS COCO and Pascal VOC datasets. Extensive experimentation showed that our approach outperforms the state-of-the-art solutions by up to 8% on our data

Body and carcass measurements, carcass conformation and tissue distribution of high dairy genetic merit Holstein, standard dairy genetic merit Friesian and Charolais x Holstein-Friesian male cattle

peer-reviewedThe increased proportion of Holstein genes in the dairy herd may have undesirable consequences for beef production in Ireland. A total of 72 spring-born calves, (24 Holstein (HO), 24 Friesian (FR) and 24 Charolais X Holstein-Friesian (CH)) were reared from calfhood to slaughter. Calves were artificially reared indoors and spent their first summer at pasture following which they were assigned to a 3 breeds (HO, FR and CH) 2 production systems (intensive 19-month bull beef and extensive 25-month steer beef) 2 slaughter weights (560 and 650 kg) factorial experiment. Body measurements of all animals were recorded at the same time before the earliest slaughter date. After slaughter, carcasses were graded and measured and the pistola hind-quarter was separated into fat, bone and muscle. HO had significantly higher values for withers height, pelvic height and chest depth than FR, which in turn had higher values than CH. HO had a longer back and a narrower chest than either FR or CH, which were not significantly different. Carcass length and depth, pistola length, and leg length were 139.2, 134.4 and 132.0 (s.e. 0.81), 52.1, 51.3 and 47.7 (s.e. 0.38), 114.4, 109.0 and 107.0 (s.e. 0.65) and 76.7, 71.9 and 71.4 (s.e. 0.44) cm for HO, FR and CH, respectively. Breed differences in pistola tissue distribution between the joints were small and confined to the distal pelvic limb and ribs. There were relatively small breed differences in the distribution of pistola muscle weight between individual muscles. Body measurements were significantly greater for animals on the intensive system (bulls) than the extensive system (steers) in absolute terms, but the opposite was so when they were expressed relative to live weight. The only significant difference in relative carcass measurements between the production systems was for carcass depth, which was lower for the intensive compared with the extensive system. Increasing slaughter weight significantly increased all carcass measurements in absolute terms but reduced them relative to weight. It is concluded that there were large differences between the breed types in body and carcass measurements, and hence in carcass shape and compactness but differences in tissue distribution were small

Stochastic parameterization: uncertainties from convection

In 2005, the ECMWF held a workshop on stochastic parameterisation, at which the convection was seen as being a key issue. That much is clear from the working group reports and particularly the statement from working group 1 that “it is clear that a stochastic convection scheme is desirable”. The present note aims to consider our current status in comparison with some of the issues raised and hopes expressed in that working group report

Non-carcass parts and carcass composition of high dairy genetic merit Holstein, standard dairy genetic merit Friesian and Charolais × Holstein-Friesian steers

peer-reviewedThe increased use of Holstein genetic material in the dairy herd has consequences for beef production. A total of 24 spring-born calves comprising 8 Holsteins (HO), 8 Friesians (FR) and 8 Charolais × Holstein-Friesians (CH) were reared from calfhood to slaughter. At the end of the second grazing season they were assigned to a 3 (breeds; HO, FR and CH) × 2 (slaughter weights; 620 and 730 kg) factorial experiment and fin¬ished indoors. After slaughter carcasses were classified for conformation and fatness, all organs and non-carcass parts were weighed, and the right side of each carcass was dissected into fat, bone and muscle. Non-carcass parts, carcass weight, kill-out propor¬tion, carcass conformation score and m. longissimus area were 405, 398 and 368 (s.e. 8.31) g/kg empty body weight, 355, 344 and 383 (s.e. 9.4) kg, 509, 520 and 545 (s.e. 8.99) g/kg, 1.0, 2.0 and 3.1 (s.e. 0.16), 7616, 7096 and 9286 (s.e. 223.4) mm2 for HO, FR and CH, respectively. Corresponding proportions of carcass muscle and fat were 631, 614 and 656 (s.e. 8.4), and 165, 200 and 165 (s.e. 10.5) g/kg. Increasing slaughter weight increased the proportion of total non-carcass parts, carcass weight, carcass fat score and fat proportion, and reduced carcass muscle and bone proportions. It is concluded that differences in kill-out proportion between the two dairy breeds was primarily due to the lower proportion of gastrointestinal tract (GIT) in FR, and the higher kill-out proportion of CH was mainly due to lower proportions of GIT, internal organs and internal fat. In terms of beef production, HO and FR were broadly comparable for most traits except carcass conformation score and carcass fat proportion, which were lower for HO. CH was superior to the dairy breeds in all important production traits

A classification of spherically symmetric spacetimes

A complete classification of locally spherically symmetric four-dimensional Lorentzian spacetimes is given in terms of their local conformal symmetries. The general solution is given in terms of canonical metric types and the associated conformal Lie algebras. The analysis is based upon the local conformal decomposition into 2+2 reducible spacetimes and the Petrov type. A variety of physically meaningful example spacetimes are discussed