Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more indirect benefits of informal taxation in relation to economic growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and benefits for all, including quasi-voluntary compliance, political and administrative incentives for reform, and citizen-state bargaining over taxation

Human cytomegalovirus plasmid-based amplicon vector system for gene therapy

We have constructed and evaluated the utility of a helper-dependent virus vector system that is derived from Human Cytomegalovirus (HCMV). This vector is based on the herpes simplex virus (HSV) amplicon system and contains the HCMV orthologs of the two cis-acting functions required for replication and packaging of HSV genomes, the complex HCMV viral DNA replication origin (oriLyt), and the cleavage packaging signal (the a sequence). The HCMV amplicon vector replicated independently and was packaged into infectious virions in the presence of helper virus. This vector is capable of delivering and expressing foreign genes in infected cells including progenitor cells such as human CD34+ cells. Packaged defective viral genomes were passaged serially in fibroblasts and could be detected at passage 3; however, the copy number appeared to diminish upon serial passage. The HCMV amplicon offers an alternative vector strategy useful for gene(s) delivery to cells of the hematopoietic lineage

The Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform

This paper explains the persistence of a tax system characterised by low revenue collection and extensive informality in Bangladesh. It combines analysis of long-term formal and informal institutions and of micro-level incentives shaping negotiation of short-term reform. The system is unusually informal, discretionary, and corrupt, but remains resistant to change because it delivers low and predictable tax rates to business, extensive opportunities for corruption to the tax administration, and an important vehicle for fundraising by political leaders and rent distribution to their elite supporters. We then explore the dynamics of micro-level reform and external pressure within the constraints of this overarching political bargain

Test your surrogate data before you test for nonlinearity

The schemes for the generation of surrogate data in order to test the null hypothesis of linear stochastic process undergoing nonlinear static transform are investigated as to their consistency in representing the null hypothesis. In particular, we pinpoint some important caveats of the prominent algorithm of amplitude adjusted Fourier transform surrogates (AAFT) and compare it to the iterated AAFT (IAAFT), which is more consistent in representing the null hypothesis. It turns out that in many applications with real data the inferences of nonlinearity after marginal rejection of the null hypothesis were premature and have to be re-investigated taken into account the inaccuracies in the AAFT algorithm, mainly concerning the mismatching of the linear correlations. In order to deal with such inaccuracies we propose the use of linear together with nonlinear polynomials as discriminating statistics. The application of this setup to some well-known real data sets cautions against the use of the AAFT algorithm.Comment: 14 pages, 15 figures, submitted to Physical Review

Isolation and characterization of cidofovir resistant vaccinia viruses

© 2008 Becker et al; licensee BioMed Central Ltd. This is an Open Access article distributed under the terms of the Creative Commons Attribution Licens

Detection and assignment of the glucose signal in 1H NMR difference spectra of the human brain

The difference between 1H NMR spectra obtained during eu- and hyperglycemia exhibited well-resolved glucose peaks between 3 and 4 ppm as demonstrated by comparison with solution spectra. Estimated increases were consistent with recent 13C NMR quantitations of intracerebral glucose. Difference spectra were measured in 36-ml volumes from the human brain every 3 min

Inter-species variation in colour perception

Inter-species variation in colour perception poses a serious problem for the view that colours are mind-independent properties. Given that colour perception varies so drastically across species, which species perceives colours as they really are? In this paper, I argue that all do. Specifically, I argue that members of different species perceive properties that are determinates of different, mutually compatible, determinables. This is an instance of a general selectionist strategy for dealing with cases of perceptual variation. According to selectionist views, objects simultaneously instantiate a plurality of colours, all of them genuinely mind-independent, and subjects select from amongst this plurality which colours they perceive. I contrast selectionist views with relationalist views that deny the mind-independence of colour, and consider some general objections to this strategy

Evaluation and Comparison of a Habitat Suitability Model for Postdrift Larval Lake Sturgeon in the St. Clair and Detroit Rivers

We evaluated composition and spatial distribution of riverine nursery habitat for larval Lake Sturgeon Acipenser fulvescens in the Middle Channel of the St. Clair River, Michigan, and Fighting Island Channel of the Detroit River, Ontario, using a habitat suitability model (HSM) and fish collections. Although model outputs indicated similar portions of high‐quality habitat in the Middle Channel (16.9%) and Fighting Island Channel (15.7%), larval abundance and dispersal patterns varied between these systems. Analysis with Akaike’s information criterion indicated that a regression model using sand–silt substrate performed best at predicting the observed water‐volume‐standardized CPUE (number of larvae·h−1·m−3) in the Middle Channel. Of 93 larvae that were collected in the Middle Channel, most were found to cluster at three distinct areas of high‐ and moderate‐quality habitat, which was composed predominately of sand–silt substrate. Lengths of larvae varied by as much as 9 mm, and the degree of yolk sac absorption also varied, indicating that larvae in the Middle Channel remained within the channel after a short drift downstream. Of the 25 larvae that were collected in Fighting Island Channel, distribution was sporadic, and occurrence did not significantly correlate with measured habitat variables. Larvae were relatively homogeneous in size and yolk sac stage, indicating that newly emerged larvae did not utilize available habitat in Fighting Island Channel but instead drifted into the main channel of the Detroit River. Dispersal patterns indicate variability in young Lake Sturgeon ecology, which is dependent on local habitat conditions—most notably, substrate composition. Furthermore, modeled larval–habitat associations found in this study were compared to a similar study on larval Lake Sturgeon from the North Channel of the St. Clair River. Model outputs from all three systems accurately accounted for observed larval dispersal patterns among both rivers. This supports the transferability of an HSM parameterized for Lake Sturgeon from individual river reaches within two large river systems.Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/146299/1/nafm10217.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/146299/2/nafm10217_am.pd

Chaos or Noise - Difficulties of a Distinction

In experiments, the dynamical behavior of systems is reflected in time series. Due to the finiteness of the observational data set it is not possible to reconstruct the invariant measure up to arbitrary fine resolution and arbitrary high embedding dimension. These restrictions limit our ability to distinguish between signals generated by different systems, such as regular, chaotic or stochastic ones, when analyzed from a time series point of view. We propose to classify the signal behavior, without referring to any specific model, as stochastic or deterministic on a certain scale of the resolution $\epsilon$, according to the dependence of the $(\epsilon,\tau)$-entropy, $h(\epsilon, \tau)$, and of the finite size Lyapunov exponent, $\lambda(\epsilon)$, on $\epsilon$.Comment: 24 pages RevTeX, 9 eps figures included, two references added, minor corrections, one section has been split in two (submitted to PRE