The origin principle and the welfare gains from indirect tax harmonization

The purpose of this paper is to establish a parallelism between the analyses in Keen (1987,1989.a) referred to indirect tax harmonization when taxes are levied according to the destination principle and its counterpart when taxes are imposed on an origin basis. Using a simple two-country model of international trade it is argued that indirect tax harmonization under the origin principle, considered as a movement of domestic taxes towards an appropriately designed "average" tax structure, is potentially Pareto improving, in the sense that the welfare of a given country can be increased provided that the other country's welfare is kept unchanged with the aid of an international transfer. In the same vein, it is shown that if the initial position is a Nash equilibrium, there are situations under which the above-mentioned reform may generate an actual Pareto improvement, so that both countries improve their welfare without any need for a compensating international transfer. As stated above, the definitive system will be a mixed one, so that the pure origin case is not the most realistic framework from a policy point of view. However, it may be useful in yielding indications that, coupled with the results that have been obtained under the destination principle, provide insights on the effects of the definitive system

Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle

This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately reformulated, be extended to a framework where commodities are taxed according to the origin principle and the governments use their revenue to finance the purchase of goods and services. Using a two-country model, it is argued that a non-uniform proportional convergence of domestic taxes towards a properly designed «average » tax structure can be characterized as potentially Pareto-improving. However, these reforms will not, in general, lead to a strict Pareto-improvement where every country is better off without any need for international transfers.: indirect tax harmonization, origin principle, reform of commodity taxes.

¿Existen reglas adaptativas en la mente humana? una revisión crítica de las teorías cognitivas evolutivas por medio del enfoque de la perfección del condicional

Social contracts theory is a cognitive approach that emerged decades ago and holds that human mind has evolved neurocognitive systems. These systems regulate different social situations, for example, exchanges and contracts, and allow detecting offenders and individuals that do not fulfill agreements. In this paper, I check critically the theses of this approach by means of the Moldovan's linguistic arguments about conditional perfection. In this way, I conclude that, if we apply the Moldovan's approach in a more psychological level, we can explain the outcomes of the experiments that support social contracts theory by means of the information processing made by the participants and we do not need to suppose that there are evolved neurocognitive systems.    La teoría de los contratos sociales es un enfoque cognitivo que apareció décadas atrás y que defiende que la mente humana se encuentra dotada con sistemas neurocognitivos evolutivos. Estos sistemas regulan diferentes situaciones sociales, por ejemplo, los intercambios y las negociaciones, y nos permiten detectar infractores de reglas o individuos que no cumplen acuerdos. En este trabajo, revisamos críticamente las tesis de este enfoque a partir de los argumentos lingüísticos de Moldovan sobre la perfección del condicional. Nuestra conclusión apunta a que, si trasladamos los planteamientos de Moldovan a un plano más psicológico, podemos explicar los resultados de los experimentos que apoyan la teoría de los contratos sociales a partir del procesamiento de la información realizado por los participantes, sin necesidad de suponer sistema neurocognitivo evolutivo alguno.  

Hypothalamic Leptin Resistance: From BBB to BBSome

In 1969, Douglas Coleman joined the bodies of an obese and a normal mouse by a procedure called parabiosis. Days later, the normal mouse starved. Something had taken away its desire to eat. It was not until almost 25 years later that the true nature of what Coleman then called "satiety factor" was revealed. In 1994, Jeffrey Friedman identified the adipocytic hormone leptin and it was made official: obesity has a genetic backgroundThis work has received funding from the European Community's Seventh Framework Programme (FP7/2007-2013) under grant agreement n° 281854 -the ObERStress project, Xunta de Galicia (2015-CP079), Instituto de Salud Carlos III (PI12/01814 and PIE13/00024) and Ministry of Economy and Competitiveness (SAF2015-71026-R). CIBER de Fisiopatología de la Obesidad y Nutrición is an initiative of ISCIII. The funders had no role in the preparation of the articleS

Measuring Social carrying Capacity: An Exploratory Study

The tourist carrying capacity commands a growing interest given that it is closely linked with sustainable tourist development. The justification of the utility of this concept is given by means of a simple and efficient methodological proposal, by analysing the social carrying capacity. To this end, an empirical application is carried out in the Western Andalusia. In some of the cases analysed, the satisfaction of the tourist is found to decline when the levels of the tourist use are higher with respect to those attributes of the tourist destination supply. This mechanism can constitute a useful alarm signal for tourism planners.carrying capacity, tourist satisfaction, sustainable tourism, tourist destination.

Seismic vulnerability analysis of steel buildings in Bogotá, Colombia

A number of mid-height steel buildings have been erected recently in Bogotá. Their seismic risk might be high, given the new microzonation of Bogotá and the lack of previous studies; remarkably, the response reduction factors were commonly obtained from general recommendations. The objective of this work is to investigate the seismic performance of these buildings. This study is carried out on eighteen representative buildings. All these edifices have plan symmetry and are uniform along their height. Span-length: 6 ¿ 8 m; number of floors: 5, 10, 15. Earthquake-resistant systems: moment-resistant frames, concentrically-braced frames and eccentricallybraced frames (using chevron braces). For each building, eight seismic zones have been considered. The vulnerability has been evaluated by “push-over” analyses. In the moment-resistant frames and in the eccentrically-braced frames the nonlinearities are concentrated in the plastic hinges near the connections; in the concentrically-braced frames the nonlinearities are allocated in the braces.Postprint (published version

Two preclinical tests to evaluate anticancer activity and to help validate drug candidates for clinical trials.

Current approaches to assessing preclinical anticancer activity do not reliably predict drug efficacy in cancer patients. Most of the compounds that show remarkable anticancer effects in preclinical models actually fail when tested in clinical trials. We blame these failures on the complexity of the disease and on the limitations of the preclinical tools we require for our research. This manuscript argues that this lack of clinical response may also be caused by poor in vitro and in vivo preclinical designs, in which cancer patients' needs are not fully considered. Then, it proposes two patient-oriented tests to assess in vitro and in vivo anticancer activity and to help validate drug candidates for clinical evaluation

Understanding why aspirin prevents cancer and why consuming very hot beverages and foods increases esophageal cancer risk. Controlling the division rates of stem cells is an important strategy to prevent cancer.

Cancer is, in essence, a stem cell disease. The main biological cause of cancer is that stem cells acquire DNA alterations during cell division. The more stem cell divisions a tissue accumulates over a lifetime, the higher is the risk of cancer in that tissue. This explains why cancer is diagnosed millions of times more often in some tissues than in others, and why cancer incidence increases so dramatically with age. It may also explain why taking a daily low-dose aspirin for several years reduces the risk of developing and dying from cancer. Since aspirin use reduces PGE2 levels and PGE2 fuels stem cell proliferation, aspirin may prevent cancer by restricting the division rates of stem cells. The stem cell division model of cancer may also explain why regular consumption of very hot foods and beverages increases the risk of developing esophageal cancer. Given that tissue injury activates stem cell division for repair, the thermal injury associated with this dietary habit will increase esophageal cancer risk by inducing the accumulation of stem cell divisions in the esophagus. Using these two examples, here I propose that controlling the division rates of stem cells is an essential approach to preventing cancer