Indirect Taxation in Greece: Evaluation and Possible Reform

The paper assesses the distributional and efficiency/disincentive aspects of the Greek indirect tax system, which provides 60% of total tax revenue. The marginal welfare costs of broad commodity groups were computed to identify welfare-improving directions of reform. The disincentive effects were estimated from marginal indirect tax rates using Household Expenditure Survey data. The indirect tax structure is shown to be unnecessarily complicated and inefficient, without achieving any redistributive goals. The UK indirect tax structure was shown to be simpler, more equitable and more efficient to implement and administer when simulated on Greek consumers.indirect tax reform, inequality, tax efficiency, disincentive effects, tax simulations

Indirect Taxation in Greece: Evaluation and Possible Reform

The paper assesses the distributional and efficiency/disincentive aspects of the Greek indirect tax system, which provides 60% of total tax revenue. The marginal welfare costs of broad commodity groups were computed to identify welfare-improving directions of reform. The disincentive effects were estimated from marginal indirect tax rates using Household Expenditure Survey data. The indirect tax structure is shown to be unnecessarily complicated and inefficient, without achieving any redistributive goals. The UK indirect tax structure was shown to be simpler, more equitable and more efficient to implement and administer when simulated on Greek consumers

Impacts of the COVID-19 Pandemic on Community Partners in the Agriculture Industry in Hawai\u27i

We explored ways in which the COVID-19 pandemic has affected those who work in the agriculture industry in Hawai\u27i. Although economic hardship seems to be the obvious consequence, changes to the logistical and daily routines in the home also emerged as major impacts, and psychological effects may be even more distressing. Those who work in agriculture are an essential component of the agricultural and human ecologies to which land-grant universities are connected. Our findings provide valuable insights as to how Extension professionals across the United States may assist agricultural producers and farm families in their own communities at this time

Anisotropic dehydration of hydrogel surfaces

Efforts to develop tissue-engineered skin for regenerative medicine have explored natural, synthetic, and hybrid hydrogels. The creation of a bilayer material, with the stratification exhibited by native skin is a complex problem. The mechanically robust, waterproof epidermis presents the stratum corneum at the tissue/air interface, which confers many of these protective properties. In this work we explore the effect of high temperatures on alginate hydrogels, which are widely employed for tissue engineering due to their excellent mechanical properties and cellular compatibility. In particular, we investigate the rapid dehydration of the hydrogel surface which occurs following local exposure to heated surfaces with temperatures in the range 100-200 oC. We report the creation of a mechanically strengthened hydrogel surface, with improved puncture resistance and increased coefficient of friction, compared to the unheated surface. The use of a mechanical restraint during heating promoted differences in the rate of mass loss; the rate of temperature increase within the hydrogel, in the presence and absence of restraint, is simulated and discussed. It is hoped that the results will be of use in the development of processes suitable for preparing skin-like analogues; application areas could include wound healing and skin restoration

Variations of Interstellar Gas-to-Dust Ratios at High Galactic Latitudes

Interstellar dust at high Galactic latitudes can influence astronomical foreground subtraction, produce diffuse scattered light, and soften the ultraviolet spectra of quasars. In a sample of 94 sight lines toward quasars at high latitude and low extinction, we evaluate the interstellar "gas-to-dust ratio" $N_{\rm H}/E(B-V)$, using hydrogen column densities (H I and H$_2$) and far-infrared estimates of dust reddening. In the Galactic plane, this ratio is $6.0\pm0.2$ (in units of $10^{21}~{\rm cm}^{-2}~{\rm mag}^{-1}$). On average, recent Planck estimates of $E(B-V)$ in low-reddening sight lines are 12% higher than those from Schlafly & Finkbeiner (2011), and $N_{\rm HI}$ exhibits significant variations when measured at different radio telescopes. In a sample of 51 quasars with measurements of both H I and H$_2$ and $0.01 \leq E(B-V) \lesssim 0.1$, we find mean ratios $10.3\pm0.4$ (gas at all velocities) and $9.2\pm0.3$ (low velocity only) using Planck $E(B-V)$ data. High-latitude H$_2$ fractions are generally small (2-3% on average), although 9 of 39 sight lines at $|b| \geq 40^{\circ}$ have $f_{\rm H2}$ of 1-17%. Because FIR-inferred $E(B-V)$ is sensitive to modeled dust temperature $T_d$ and emissivity index $\beta$, gas-to-dust ratios have large, asymmetric errors at low $E(B-V)$. The ratios are elevated in sight lines with high-velocity clouds, which contribute $N_{\rm H}$ but little reddening. In Complex C, the ratio decreases by 40% when high velocity gas is excluded. Decreases in dust content are expected in low-metallicity gas above the Galactic plane, resulting from grain destruction in shocks, settling to the disk, and thermal sputtering in hot halo gas.Comment: Minor changes, accepted to Astrophysical Journal, 37 pages, 7 tables, 8 figure

The ramosa1 gene plays a role in shoot-borne root patterning in Zea mays L.

Abstract only availableMaize brace roots are the aerial portion of the shoot-borne root system that facilitates physical anchorage and water and nutrient acquisition. Shoot-borne roots develop from axillary meristems. Axillary meristems can also give rise to leaves and tillers and are important in inflorescence development. Evidence is accumulating that similar genes are involved in at least the early stages of axillary meristems development regardless of meristems fate. According to a previous quantitative loci mapping study on brace roots architecture the ramosa1 gene is a positional candidate for controlling brace root variation. ramosa1 (ra1) affects the development of maize tassels by suppressing tassel branching and promoting spikelet pair formation. Mutations in the ra1 results in a greater number of tassel branches that grow increasingly shorter near the apex of the tassel. A correlation analysis between tassel traits and root traits was performed using 25 diverse maize lines. The results show a significant and positive correlation between various brace roots traits and tassel branch length, a trait controlled by ra1. Further more, a comparison of ramosa1 mutant to wild-type plants revealed statistically significant differences in root phenotypes with the ra1 mutants producing fewer brace roots at a node and fewer nodes with brace roots. This suggest that ra1 is part of both the inflorescence and shoot-borne root development programs Mutations in ra1 appear to have opposite effects on maize brace roots relative to tassels indicating that the role of ra1 may differ depending developmental phase. This research was supported by the NSF UMEB Program, Life Science Mission Enhancement, and USDA ARS.NSF Undergraduate Mentoring in Environmental Biolog

Effect of Washington State Visitor Information Centers on Travel Behavior

Profiles of visitors to Visitor Information Centers abound in the literature. However, little is known about the impact of these Visitor Information Centers on travel behavior. This study looked at individuals who stopped at a Washington State Visitor Information Center, picked up a questionnaire, and then returned their questionnaires after completing their trip. For the population that returned questionnaires the following influences from the information received were reported: 1) a little over 20% increase the length of their stay 2) almost 40% indicated they were influenced about destinations and attractions they visited 3) about 16% were influenced on their accommodations 4) about 7% were influenced by information about events. Visitor Information Centers in Washington State represent a potential inexpensive opportunity to influence travel behavior