Focusing on the Few: the Role of Large Taxpayer Units in the Revenue Strategies of Developing Countries

Part I of this paper first reviews the spread of LTUs, and briefly describes the experience of LTUs in a few selected countries. This section takes up the question of the LTU as an enclave administrative reform versus semi-autonomous revenue agencies and "whole of government" reform involving broad based wages, human resources planning and anti-corruption measures.Part II examines the emergence of the LTU and its relationships to the remainder of the tax administration system in different kinds of developing and transition economies, such as (i)capable developing states, (ii) administratively weak but governance improving states, and (iii)captured states. The relative success of LTUs can improve our understanding of the enclave approach to governance reforms as well as yielding insights that are intrinsic to the challenge of improving revenue mobilization. LTUs and their roles in developing country economies can also be interpreted through the prism of recent revisionist writings on best policies for the tax mix in the presence of a major informal sector and a government sector with a highly constrained taxing capacity and high vulnerability to corruption.Working Paper Number 04-44

Guidelines for data collection and monitoring for asset management of New Zealand road bridges

Publisher PD

Risk based bridge data collection and asset management and the role of structural health monitoring

Peer reviewedPostprin

Methodologies in XRF Cytometry.

The "inorganic physiology" of a cell – that is, the storage, uptake, efflux and regulation, of metal ions, is critical to understanding the role(s) that metal ions play in biology. Two new methods for cellular elemental analysis are developed. The first is the creation of an x-ray fluorescence flow cytometer that can determine the total elemental content of single cells. This instrument can directly measure population heterogeneity for metals in the μM to mM concentration range with fL sample volumes, a measurement that is difficult using most analytical methods. Bovine red blood cells (bRBCs) were found to have mean concentrations of ~100 μM Zn and ~15 mM Fe; NIH3T3 and yeast contained ~50 μM Zn and ~130 μM Zn, respectively. These data demonstrated that there is significant variability in the Zn and K content of NIH3T3 cells and in the Fe content of bRBCs. Fe content for bRBCs showed a 1.9-fold difference between the lowest and highest quartiles, variability that is dominated by biological variability and not experimental uncertainty. Likewise, NIH3T3 cells showed 2.3- and 2.8- fold differences between the 1st and 3rd quartiles for Zn and K, respectively. Second, fitting methods for x-ray fluorescence microprobe imaging were improved. A major advancement was the development of a blank subtraction method to correct the background and calculate elemental concentrations; this gives a significant improvement in quantitation. Comparison of the new method against the more commonly used baseline subtraction demonstrated not only better precision, but also improved instrument calibration. Differences in quantitation are biologically relevant. Additionally, blank subtraction allows superior sensitivity, best demonstrated with the detection of Cl. This method was used to image and determine the elemental content in NIH3T3 cells in the presence and absence of Cd, confirming 3-fold decrease in Zn content following Cd exposure.PHDChemistryUniversity of Michigan, Horace H. Rackham School of Graduate Studieshttp://deepblue.lib.umich.edu/bitstream/2027.42/113553/1/mccarten_1.pd