Choosing to be different (or not): personal income taxes at the subnational level in Canada and Spain

This paper analyzes the evolution of fiscal federalism in Spain and Canada, focusing on the exercise of normative powers on the Personal Income Tax (PIT). This is done by presenting and comparing the evolution of the use of taxing powers by two sets of subnational governments: the Canadian Provinces and the Spanish Autonomous Communities on the PIT. This tax is chosen because it is one of the most politically visible taxes.The main interest of this comparison lays in the fact that, despite the prevailing differences in the constitutional and institutional backgrounds of these countries, some of the outcomes are similar or at least comparable and there is reason to believe that it will continue to be that way. The paper is divided in three parts. First, the constitutional, legal and institutional framework of both countries are presented, by paying special attention to the elements relevant to taxation. Second we examine the outcomes in both countries, paying the most attention to the field of PIT. Third we compare and contrast these uses.El 1 de enero de 2002 entró en vigor un conjunto de normas que modifica sustancialmente el hasta entonces vigente sistema de financiación autonómica, en lo que probablemente constituya la reforma más importante en dicho sistema desde la formación del Estado de las autonomías. Este trabajo tiene como objetivo analizar la citada reforma desde la perspectiva del principio de corresponsabilidad fiscal, y en particular, sus resultados a la luz del ejercicio de potestades normativas de las Comunidades Autónomas en el IRPF. Para ello, se realiza un estudio comparado entre el modelo canadiense de distribución de competencias en el impuesto sobre la renta (Personal Income Tax) y el español. El resultado es que, frente al comportamiento que es habitual en las Provincias canadienses, las Comunidades Autónomas han tendido a ejercer sus competencias a la baja, estableciendo todo tipo de beneficios fiscal que, si bien son económicamente poco significativos, pues su cuantía es reducida, muestra el escaso interés de nuestros gobiernos subcentrales por apropiarse de las nuevas fuentes impositivas. Es posible que ello sea explicable habida cuenta de lo reciente de estas competencias. Por eso, el análisis conjunto con el caso canadiense tiene interés para comprobar las tendencias a medio plazo de los entes subcentrales en el ejercicio de sus potestades normativas. El estudio tiene particular relevancia en un contexto como el actual, donde es muy probable que se modifique sustancialmente el vigente sistema de financiación autonómica, a consecuencia de las reformas de los Estatutos de Autonomía que demandan un mayor grado de descentralización fiscal. Sin embargo, la experiencia demuestra que las reformas normativas son en sí mismas insuficientes. A la luz de los datos expuestos, resulta evidente que el sistema actual de financiación de las Comunidades Autónomas no contiene los incentivos suficientes y necesarios para fomentar el empleo corresponsable de las nuevas potestades normativas en materia de impuestos cedidos. Por ello, seguramente resulta ineludible plantear una modificación de las reglas financieras del modelo que tomen en cuenta también la capacidad fiscal de una manera más precisa que la que se viene empleando hasta ahora, pues ésta constituye la única manera de que los impuestos cedidos sirvan efectivamente al objetivo para el que fueron reformados. Desde esta perspectiva, el modelo canadiense debería ser examinado con mayor detenimiento por nuestra doctrina

Primeros registros precisos de Trox strandi Balthasar, 1936 (Coleoptera: Trogidae) en Marruecos y observaciones sobre su hábitat y variabilidad morfológica

Trox strandi is a rare species whose taxonomic status has been controversial and so far is only known from the type-locality, Sidi-bel-Abbes, in northwestern Algeria. However, it has been indicated generically from Libya, Tunisia and Morocco, but without providing precise locations or additional material. During surveys in southeastern Morocco in recent years, we have found two specimens ascribable to this species in as many other locations (Tameslemt, in the north foothills of the Eastern High Atlas, and Ksabi, in the upper basin of the Moulouya river), which are the first accurate records for this country. These stations are located in regions with arid and semi-arid bioclimate and scarce vegetation cover. Data on the habitat, diagnostic traits and morphological variability of the species are provided.Trox strandi es una especie rara cuyo estatus taxonómico ha sido controvertido y hasta el momento únicamente se conoce de la localidad tipo, Sidi-bel-Abbes, en el noroeste de Argelia. No obstante, ha sido señalada genéricamente de Libia, Túnez y Marruecos, pero sin que se aporten localidades concretas o material adicional. En el transcurso de diversos muestreos en el sureste de Marruecos durante los últimos años, hemos hallado dos ejemplares atribuibles a esta especie en otras tantas localidades (Tameslemt, en las estribaciones nororientales del Alto Atlas, y Ksabi, en el tramo alto del río Muluya), que constituyen los primeros registros precisos para este país. Estas localidades se sitúan en regiones con bioclima árido y semiárido y escasa cobertura vegetal. Se aportan datos sobre el hábitat, caracteres diagnósticos y variabilidad morfológica de la especie

A unified approach to robust estimation in finite population sampling

We argue that the conditional bias associated with a sample unit can be a useful measure of influence in finite population sampling. We use the conditional bias to derive robust estimators that are obtained by downweighting the most influential sample units. Under the model-based approach to inference, our proposed robust estimator is closely related to the well-known estimator of Chambers (1986). Under the design-based approach, it possesses the desirable feature of being applicable with most sampling designs used in practice. For stratified simple random sampling, it is essentially equivalent to the estimator of Kokic & Bell (1994). The proposed robust estimator depends on a tuning constant. In this paper, we propose a method for determining the tuning constant and show that the resulting estimator is consistent. Results from a simulation study suggest that our approach improves the efficiency of standard nonrobust estimators when the population contains units that may be influential if selected in the sample

Perturbations of the CD8+ T-cell repertoire in CVID patients with complications

AbstractA higher chronic expansion of effector cytotoxic CD8+DR+ T-lymphocytes has been reported in common variable immunodeficiency (CVID) patients with complications such as splenomegaly, autoimmune disease and/or granulomatous disease. In order to document the features associated with this T cell activation involving the CD8+ T-compartment, we examined the diversity of the alpha/beta TCR repertoire of the patient's CD8+ T-lymphocytes using the qualitative analysis of the CDR3 lengths (Immunoscope).Ten CIVD patients were enrolled in this study, four without complications (Group 1), six with complications (Group 2). All patients exhibited non-gaussian altered CDR3 length distributions, albeit to different extent within the different Vβ families. CVID patients with activated CD8+ T-cells show a reduction of their TCR repertoire diversity which is more severe in patients with complications. Viral reactivations such as CMV are suspected to be part of the mechanisms underlying immunosenescence

Illite crystallinity patterns in the Anti-Atlas of Morocco

The low-grade metamorphism of the sedimentary cover of the Moroccan Anti-Atlas is investigated using Illite crystallinity (IC) method. More than 200 samples from three key areas (southwestern, central and eastern Anti-Atlas) have been taken from a maximum of different stratigraphic levels and have been analysed. The metamorphism is of low to very low degree throughout the southern flank of the Anti-Atlas. It increases from northeast to southwest. Whereas in the eastern Anti-Atlas diagenetic and anchizonal IC-values are predominant, in the western and central Anti-Atlas also epizonal IC-values are found. In every respective area the IC improves with stratigraphic age. At the scale of the entire Palaeozoic Anti-Atlas basin the IC correlates best with estimated paleo-overburden. However, burial metamorphism cannot be the cause even though considering missing sedimentary pile of Late Carboniferous age. The ‘abnormal' paleo-geothermal gradient of 43-35 °C/km we evidenced for the Carboniferous is a true one, and has to be related to a basement sequence enriched in heat producing elements such as series of the West African Crato