A preliminary account of the Auchenorrhyncha of the Maltese Islands (Hemiptera)

A total of 46 species of Auchenorrhyncha are reported from the Maltese Islands. They belong to the following families: Cixiidae (3 species), Delphacidae (7 species), Meenoplidae (1 species), Dictyopharidae (1 species), Tettigometridae (2 species), Issidae (2 species), Cicadidae (1 species), Aphrophoridae (2 species) and Cicadellidae (27 species). Since the Auchenorrhyncha fauna of Malta was never studied as such, 40 species reported in this work represent new records for this country and of these, Tamaricella complicata, an eastern Mediterranean species, is confirmed for the European territory. One species, Balclutha brevis is an established alien associated with the invasive ontain rass, Pennisetum setaceum. From a biogeographical perspective, the most interesting species are represented by Falcidius ebejeri which is endemic to Malta and Tachycixius remanei, a sub-endemic species so far known only from Italy and Malta. Three species recorded from Malta in the Fauna Europaea database were not found during the present study.peer-reviewe

Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu

When positive and negative income are treated asymmetrically under a corporate income tax (CIT) without allowance for group taxation, a group of affi liated corporations may engage in tax avoidance by shifting income from profi table to unprofi table subsidiaries for the sole purpose of minimising the sum of tax liabilities of the group members. The aim of this paper is to offer systematic evidence on the behavioural response to a tax penalty that arises from doing business in multiple entities, in order to provide justifi cation for group tax systems such as consolidated fi ling and loss transfer. The setting for our investigation is the Japanese CIT before the introduction of a group tax system. We develop a theoretical model of a corporate group that predicts a difference in profi t reporting behaviour between subsidiaries above and below 100 million yen in paid-in capital due to the progressive feature of the Japanese CIT. We test the implications of the model with a company-level data on subsidiaries based on survey that covers over 1,700 corporate groups headed by large corporations. The sample consists of 33,340 subsidiary-time pairs from 1988, 1990, and 1992. We fi nd evidence consistent with a hypothesis that corporate groups shift income among group members. The fi nding underscores the importance of accounting for the group behaviour in the design of CIT.

The Asymmetric Effects of Oil Shocks on an Oil-exporting Economy

We estimate the effects of unexpected changes in oil prices on output for the case of Venezuela, an oil-exporting economy. Following Hamilton (2003), Lee et al. (1995), and Mork (1989), we estimate measures of oil shocks and determine the effect of theseOil shocks, output fluctuations, nonlinear estimation

Definable maximal cofinitary groups of intermediate size

Using almost disjoint coding, we show that for each $1<M<N<\omega$ consistently $\mathfrak{d}=\mathfrak{a}_g=\aleph_M<\mathfrak{c}=\aleph_N$, where $\mathfrak{a}_g=\aleph_M$ is witnessed by a $\Pi^1_2$ maximal cofinitary group.Comment: 22 page

Projective maximal families of orthogonal measures with large continuum

We study maximal orthogonal families of Borel probability measures on $2^\omega$ (abbreviated m.o. families) and show that there are generic extensions of the constructible universe $L$ in which each of the following holds: (1) There is a $\Delta^1_3$-definable well order of the reals, there is a $\Pi^1_2$-definable m.o. family, there are no $\mathbf{\Sigma}^1_2$-definable m.o. families and $\mathfrak{b}=\mathfrak{c}=\omega_3$ (in fact any reasonable value of $\mathfrak{c}$ will do). (2) There is a $\Delta^1_3$-definable well order of the reals, there is a $\Pi^1_2$-definable m.o. family, there are no $\mathbf{\Sigma}^1_2$-definable m.o. families, $\mathfrak{b}=\omega_1$ and $\mathfrak{c}=\omega_2$.Comment: 12 page

Severance pay compliance in Indonesia

This paper contributes new evidence from two large household surveys on the compliance of firms with severance pay regulations in Indonesia, and the extent to which changes in severance pay regulations could affect employment rigidity. Compliance appears to be low, as only one-third of workers entitled to severance pay report receiving it, and on average workers only collect 40 percent of the payment due to them. Eligible female and low-wage workers are least likely to report receiving payments. Widespread non-compliance is consistent with trends in employment rigidity, which remained essentially unchanged following the large increases in severance mandated by the 2003 law. These results suggest that workers may benefit from a compromise that relaxes severance pay regulations while improving enforcement of severance pay statutes, and possibly establishing a system of unemployment benefits.Labor Markets,Wages, Compensation&Benefits,Social Protections&Assistance,Labor Policies,Labor Management and Relations

Evaluating the cost of poverty alleviation transfer programs: An Illustration Based on PROGRESA in Mexico

"One of the common criticisms of poverty alleviation programs is that the high share of administrative (nontransfer) costs substantially reduces the programs' impact on poverty. But very little empirical evidence exists on program costs. For example, a recent extensive international review of targeted poverty alleviation programs in developing countries could find data on costs for only 32 out of the 111 programs reviewed. Even then, the numbers available were not always comparable. In this paper, we present a detailed analysis of the cost structure of a program recently introduced in Mexico, called PROGRESA. Our analysis shows how cost data can be used as the basis for an evaluation of the cost efficiency of anti-poverty programs. It cautions, however, that one must be very careful when interpreting cost numbers or undertaking comparisons across programs in order to avoid misleading conclusions. Any credible analysis of a program's cost efficiency must involve a detailed analysis of cost structure and not simply provide aggregate cost information. We also highlight the importance of not neglecting private costs incurred by households in taking up transfers." Authors' AbstractPoverty Research Methodology ,Poverty alleviation Mexico ,Transfer payments ,Education Economic aspects ,Human capital ,Cost efficiency ,