Tax competition in federations and the welfare consequences of decentralization

This paper explores the impact of intensified tax competition within federal systems characterized by the presence of both horizontal tax externalities between the states and vertical tax externalities between states and federal government. It shows that although these point in opposite directions (horizontal towards state taxes that are too low, vertical towards state taxes that are too high), leaving the net outcome unclear, intensified tax competition always worsens their combined effect. That is, intensified lower-level tax competition—in the form of an increase in the number of lower-level jurisdictions—is sure to reduce welfare, but this is not because, as usually supposed, it makes excessively low state taxes even lower; rather, it is welfare-reducing either for that reason or because it makes excessively high state taxes even higher.Federalism; Tax competition; Vertical and horizontal externalities; Decentralization

The magnetization of sediment cores from the eastern basin of the North Atlantic Ocean

The magnetization of sediment from the eastern basin of the North Atlantic Ocean is due to magnetite. The variation of the directions of magnetization due in cores from the abyssal plains depends upon the sedimentary features which are the result of turbidity current deposition. The change in the inclination in the cores from the abyssal hills and mountains which rise from, or which surround, the Iberia plain suggests that there may be an effect dur to consolidation. The magnetic susceptibility of the sediment depends upon the amount of magnetic present and its size distribution. One test on one core suggests instability and no correlation has been found between the directions of magnetization of adjacent cores

The effect of external forces on discrete motion within holographic optical tweezers

Holographic optical tweezers is a widely used technique to manipulate the individual positions of optically trapped micron-sized particles in a sample. The trap positions are changed by updating the holographic image displayed on a spatial light modulator. The updating process takes a finite time, resulting in a temporary decrease of the intensity, and thus the stiffness, of the optical trap. We have investigated this change in trap stiffness during the updating process by studying the motion of an optically trapped particle in a fluid flow. We found a highly nonlinear behavior of the change in trap stiffness vs. changes in step size. For step sizes up to approximately 300 nm the trap stiffness is decreasing. Above 300 nm the change in trap stiffness remains constant for all step sizes up to one particle radius. This information is crucial for optical force measurements using holographic optical tweezers

An Analysis of the Relationship between Environmental Management and Environmental Compliance at Marine Corps Installations

Environmental compliance on military is challenging for a number of reasons, including the complexity of regulations, and the variety of operations which impact the environment. At times, public concerns and penalties stemming from environmental issues has infringed upon the United States Marine Corps\u27 (USMC) ability to use all installation resources without restriction. This thesis examines which facets of environmental management are closely associated with high levels of compliance. Five variables of interest: Total Compliance, Total Management, Audit Management, Policy Management, and Training Management were isolated from 1998-2004 USMC environmental audit data, and subjected to statistical analysis. Through the examination of four specific research questions, it was found that a) the Marine Corps has been meeting environmental compliance and management standards despite limited resources, b) in all areas, high Management scores were associated with high Total Compliance scores, c) the level of Management in all areas has improved over time, and d) difficulties with non-compliance are most often associated with a lack of Resources

Do the UK government's new Quality and Outcomes Framework (QOF) scores adequately measure primary care performance? A cross-sectional survey of routine healthcare data

BACKGROUND General practitioners' remuneration is now linked directly to the scores attained in the Quality and Outcomes Framework (QOF). The success of this approach depends in part on designing a robust and clinically meaningful set of indicators. The aim of this study was to assess the extent to which measures of health observed in practice populations are correlated with their QOF scores, after accounting for the established associations between health outcomes and socio-demographics. METHODS QOF data for the period April 2004 to March 2005 were obtained for all general practices in two English Primary Care Trusts. These data were linked to data for emergency hospital admissions (for asthma, cancer, chronic obstructive pulmonary disease, coronary hear disease, diabetes, stroke and all other conditions) and all cause mortality for the period September 2004 to August 2005. Multilevel logistic regression models explored the association between health outcomes (hospital admission and death) and practice QOF scores (clinical, additional services and organisational domains), age, sex and socio-economic deprivation. RESULTS Higher clinical domain scores were generally associated with lower admission rates and this was significant for cancer and other conditions in PCT 2. Higher scores in the additional services domain were associated with higher admission rates, significantly so for asthma, CHD, stroke and other conditions in PCT 1 and cancer in PCT 2. Little association was observed between the organisational domain scores and admissions. The relationship between the QOF variables and mortality was less clear. Being female was associated with fewer admissions for cancer and CHD and lower mortality rates. Increasing age was mainly associated with an increased number of events. Increasing deprivation was associated with higher admission rates for all conditions and with higher mortality rates. CONCLUSION The associations between QOF scores and emergency admissions and mortality were small and inconsistent, whilst the impact of socio-economic deprivation on the outcomes was much stronger. These results have implications for the use of target-based remuneration of general practitioners and emphasise the need to tackle inequalities and improve the health of disadvantaged groups and the population as a whole

A Conceptual Framework for B2B Electronic Contracting

Electronic contracting aims at improving existing business relationship paradigms and at enabling new forms of contractual relationships. To successfully realize these objectives, an integral understanding of the contracting field must be established. In this paper, we propose a conceptual framework for business-to-business contracting support. The framework provides a complete view over the contracting field. It allows positioning research efforts in the domain, analysing them, placing their goals into perspective, and overseeing future research topics and issues. It is the basis for drawing conclusions about basic requirements to contracting systems

Performance of a reflectometric technique for serum alanine aminotransferase determinations

The Ames Seralyzer uses solid phase chemistry coupled with reflectance spectroscopy to measure levels of serum alanine aminotransferase (serum ALT). The study reported here was carried out to evaluate the performance of the Seralyzer method compared to conventional analyses carried out on a Coulter Dacos discrete random access analyser using Boehringer (BCL) reagents conforming to SCE specications at 37° C. Clinically acceptable accuracy and precision were obtained. The effect of bilirubin and haemoglobin on the test was investigated. Increased levels of bilirubin in sera did not affect the estimation but the presence of high haemoglobin levels produced significant interference. The overall practicality of the Seralyzer was assessed and the method was found to be particularly suitable for the estimation of urgent or high risk samples in the laboratory or for use by suitably trained personnel in other clinical areas

Emergence of long-range order in BaTiO3 from local symmetry-breaking distortions

By using a symmetry motivated basis to evaluate local distortions against pair distribution function data (PDF), we show without prior bias, that the off-centre Ti displacements in the archetypal ferroelectric BaTiO3 are zone centred and rhombohedral-like in nature across its known ferroelectric and paraelectric phases. With our newly-gained insight we construct a simple Monte Carlo (MC) model which captures our main experimental findings and demonstrate how the rich crystallographic phase diagram of BaTiO3 emerges from correlations of local symmetry-breaking distortions alone. Our results strongly support the order-disorder picture for these phase transitions, but can also be reconciled with the soft-mode theory of BaTiO3 that is supported by some spectroscopic techniques.Comment: 5 pages, 3 figure