Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle

This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately reformulated, be extended to a framework where commodities are taxed according to the origin principle and the governments use their revenue to finance the purchase of goods and services. Using a two-country model, it is argued that a non-uniform proportional convergence of domestic taxes towards a properly designed «average » tax structure can be characterized as potentially Pareto-improving. However, these reforms will not, in general, lead to a strict Pareto-improvement where every country is better off without any need for international transfers.: indirect tax harmonization, origin principle, reform of commodity taxes.

Characterization of AtDGK2 in relation to Contact Sites

Contact Sites are conserved cellular regions where two membranes of different organelles are very close but not merged. Contact sites between the endoplasmic reticulum (ER) and the plasma membrane (ER-PM CS) play important roles in metabolic functions. We have identified AtDGK2 (Diacylglycerol kinase 2) as an interactor of SYT1 (Synaptotagmin1), which is a protein located at ER-PM CS. DGKs phosphorylate diacylglycerol to produce phosphatidic acid, both important signalling molecules. Arabidopsis thaliana has seven AtDGKs, but only AtDGK1 and AtDGK2 present an ER transmembrane domain, the rest are cytoplasmic. We have analysed the subcellular localization and functions of these two proteins.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech. BIO2017-82609-

La vivienda y la reforma fiscal de 1998: un ejercicio de simulación

IEn este trabajo se discuten las consecuencias que puede tener la reforma del Impuesto sobre la Renta de las Personas Físicas de 1998 sobre los precios reales de la vivienda y el stock de capital residencial (bajo la forma de tenencia en propiedad). El énfasis se coloca en los efectos a largo plazo. Para ello se especifica, parametriza y calibra un modelo de vivienda agregado que reproduce las disposiciones fiscales antes y después del cambio impositivo. Las simulaciones realizadas sugieren que es probable que el «efecto precio» de la reforma acabe predominando sobre el «efecto renta», dando lugar a una reducción tanto en el precio real como en el stock. Los resultados son robustos frente a variaciones de algunos parámetros clave (en particular de la elasticidad-precio de la inversión residencial). No obstante, las cifras involucradas son pequeñas.subsidios a la vivienda, reforma fiscal, modelos de simulación.

Sectoral mark-up dynamics in Spain

In this paper we show that value-added mark-ups tend to be pro-cyclical in manufacturing and counter-cyclical in market services. However, at the sectoral level value-added mark-ups may be misinterpreted if intermediate input variations are ignored. This is particularly true in the case of the manufacturing sectors, although less so in that of market services. In fact, this is the main explanation for the (pro-cyclical) behaviour of relative services-manufacturing mark-ups which, in turn, play an important role in their relative price dynamics of these sectors. In addition, fluctuations in demand also play a role. In the case of services, mark-ups depend negatively on current output and positively on future outputhence in periods when demand is recovering (declining) mark-ups widen (narrow). By contrast, in the manufacturing sectors mark-ups depend positively on the current output gap and negatively on future expected demand, i.e. when demand is recovering (declining) current mark-ups fall (rise).[resumen de autor

Accounting for Spanish productivity growth using sectoral data : new evidence

En este trabajo se analizan las fuentes del crecimiento de la productividad en España, a nivel sectorial y diferenciando el papel desempeñado por la productividad del trabajo, el grado de sustitucion entre factores y su productividad total (residuo de Solow). En terminos de valor añadido, el crecimiento de la productividad total de los factores en las manufacturas es mayor que en los servicios (2,4% y 1,1%, respectivamente), aunque la rama de comunicaciones constituye una excepcion. En terminos de produccion, el crecimiento de la productividad en ambas ramas es practicamente el mismo (0,6% y 0,7%, respectivamente), debido al reducido peso que tienen los consumos intermedios en la produccion de servicios. Durante la ultima expansion ciclica, 1995-1999, se ha observado una marcada desaceleracion en la productividad del trabajo, asociada a un fuerte aumento del empleo y a una desaceleracion de la 'ratio' capital-trabajo, mientras que el crecimiento de la productividad total se mantuvo mas estable. (aeg) (ad

A projection model of the contributory pension expenditure of the spanish social security system: 2004-2050

The need for long-term fiscal projections is self evident. Of these projections, pension expenditure is one of the most important since firstly it represents a large share of total expenditure, and secondly because of the positive correlation between this variable and demographic ageing. In this paper, we develop a model to project contributory pension expenditures in the Spanish Social Security System disaggregating the results by pension category, social security regime and sex. The most salient of the results obtained is the expected steady growth of total expenditure in contributory pensions. This would lie around 15% of GDP around 2045 compared to its initial level of barely 8% even though the baseline scenario incorporates a substantial recovery of employment and female participation rates. By pension categories, retirement pensions are those that determine the tendency of total expenditure evolution. Interesting conclusions can also be extracted from the analysis by sex. For instance, even accounting for an increase in female retirement pensions due to their higher participation, the corresponding increase in widow male pensions implies a higher total increase of the total number of contributory pensions accruing to men.Pensions system, sustainability, public expenditure.

Undercovering the molecular mechanisms of lipid signalling at ER-PM contact sites in tomato (Solanum lycopersicum) under abiotic stress conditions

Abiotic stresses cause large reductions in crop production. Therefore, is important to understand how plants respond in order to develop varieties with increased resistance. Lipid-transport proteins (LTP) are emerging as key players of lipid signaling in response to numerous stresses. Specifically, SYT1, a protein first identified by its role in abiotic stress tolerance, is now recognized as an endoplasmic reticulum-plasma membrane contact site tether capable. Our recent data support that SYT1 in involved on non-vesicular lipid-transport of diacyl glycerol (DAG) through its SMP domain. This data together with the interaction of SYT1 with a diacyl glycerol kinase (DGK) suggest a lipid signaling pathway where the product of phospholipase C, diacylglycerol, might be simultaneously translocated from the plasma membrane to the endoplasmic-reticulum by SYT1 and phosphorylated to phosphatidic acid by DGK at the plasma membrane. Using in vitro biochemical approaches we are investigating the affinity of specific lipid species transported by SYT1 using lipid-competition assays, where a fluorescent lipid competes for SYT1 binding-pocket with different lipid species. Using bioinformatic we are obtaining insight into the lipid signal pathway involving PHOSPHOLIPASE C (PLC), DIACYLGLYCEROL KINASE (DGK) and SYNAPTOTAGMIN1 (SYT1) in tomatoUniversidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Aplicación docente del sistema SCADA y sensor inteligente sobre maqueta de pruebas

En este apartado se van a enumerar los objetivos y se hará una breve descripción de cada uno de ellos. Los objetivos de este proyecto son los siguientes: - Instalación hardware y software necesario para el sistema de control. - Parametrización del sensor inteligente SITRANS Probe LU 6m y su correcto manejo. - Visualización de todo el proceso desde una estación de trabajo mediante una interfaz de Supervisión, Control y Adquisición de Datos (SCADA en lo sucesivo). - Crear un sistema de control a pequeña escala para que el alumno tengan un ejemplo palpable y veraz de dichos sistemas, siendo capaz además, de su manipulación, sirviéndole de guía docente en un futuro. - Configuración de ejercicios prácticos para el alumnado.Escuela Técnica Superior de Ingeniería IndustrialUniversidad Politécnica de Cartagen

Cambios en el uso de recursos naturales en una comunidad popoloca del Estado de Puebla.

This study interprets how the relationship of the inhabitants of the community of San Felipe Otlaltepec, Puebla, Mexico, with the natural resources of their territory has changed, using information taken from the local actors them and by comparing perceptions over a 30 year period. The interaction between man and nature, particularly the role of the latter as the main subsistence provider in rural communities, is subject to notable changes due to endogenous and exogenous factors. In the absence of local studies indicating local use of natural resources, the oral information obtained from the areas inhabitants enabled us to assess these dynamics of change. Through interviews with key informants and the application of questionnaires to 154 farmers, we developed a model for the use of local natural resources and evaluated perceived changes in their agricultural, livestock and forestry systems. The farmers interviewed perceived changes in their agricultural production system and in the use of local natural resources, particularly concerning livestock grazing, cultivated area, crop yield, number of goats in the family unit and use of firewood (extraction from the forest and its purchase). We concluded that the direct use of the natural resource and the crop of greatest importance to the interviewees (maize) relate to the interviewees' perception of the change in the use of natural resources and agricultural systems.En este estudio se interpreta, a través de la información de los propios actores locales, cómo ha cambiado la relación de los habitantes de la comunidad de San Felipe Otlaltepec, Puebla, México, con los recursos natu­rales de su territorio, comparando los cambios percibidos en un periodo de 30 años. La interacción hombre – naturaleza, particularmente el rol de esta última, como proveedora principal de los medios de vida de las comunidades rurales, está sujeta a cambios notables por factores endógenos y exógenos. A falta de estudios de referencia locales del uso de recursos naturales, la información oral obtenida de los habitantes locales, permitió tener un acercamiento a estas dinámicas de cambio. Mediante entrevistas a informantes clave y la aplicación de cuestionarios a 154 campesinos, se elaboró un modelo de aprovechamiento de recursos naturales locales y se evaluaron cambios percibidos en sus sistemas agrícolas, pecuarios y aprovechamiento forestal. Los cam­pesinos entrevistados percibieron cambios en su sistema de producción agrícola y en el aprovechamiento de los recursos naturales locales; particularmente, en el pastoreo de ganado, superficie cultivada, rendimiento de sus cultivos, cantidad de caprinos de la unidad familiar y uso de leña (extracción del monte y su compra). Se concluyó que el uso directo del recurso natural y el cultivo de mayor importancia para los entrevistados (maíz) se relacionan con la percepción de los entrevistados sobre del cambio del uso de los recursos naturales y de los sistemas agropecuarios

Role of Arabidopsis DGK1 and DGK2 in cold stress

There are regions, present in all eukaryotic cells, where the membranes of two different organelles are very close (10-30nm), but without fusion, due to proteins which act as tether. These regions are named Membrane Contact Sites (MCS), as for example those formed by endoplasmic reticulum (ER) and plasma membrane (PM). ER-PM CS play important roles in communication between membranes, lipid homeostasis and Ca2+ influx. When a plant is challenge with a stress, phospholipase C is activated at PM producing diacylglycerol (DAG) and inositol phosphates from the hydrolysis of PIP(4,5)P2 or PI4P. DAG is then phosphorylated by diacylglycerol kinases (DGKs) producing phosphatidic acid (PA). Both, DAG and PA, are molecules involved in signalling (Arisz et al., 2009). The genome of Arabidopsis thaliana contain 7 genes encoding DGKs. Most of them are predicted to be cytosolic, with only DGK1 and DGK2 are anchored to the ER due a transmembrane domain. Using different approaches (Co-Immunoprecipitation, confocal microscopy, FRET, Tap-tag…), our group has uncover, that AtDGK1 and AtDGK2 (Diacylglycerol kinase 1, AT5G07920 and Diacylglycerol kinase 2, At5g63770) form a complex with the lipid transport protein located at ER-PM CS known as Synaptotagmin1 (SYT1, At2g20990) (Pérez-Sancho et al., 2015). SYT1 is able to bind preferentially DAG (Ruiz-Lopez et al., 2021), which support the idea that SYT1, DGK1, and DGK2 function coordinated to regulate the levels of DAG at the PM. DGK1 and DGK2 are induced upon low temperatures and found that dgk2 mutants show reduced root growth in low temperature and have reduced freezing tolerance. Our studies suggest that DGK1 and DGK2 act in concert with SYT1 to regulate the production of DAG and PA at ER-PM CS and highlight the importance of these proteins for the correct response to stress.The authors acknowledge the support by: (1) Ministerio de Ciencia e Innovación BIO2017-82609-R, PGC2018-098789-B-100; (2) Ministerio de Economía, Industria y Competitividad (BES-2015-071256, RyC-2013-12699). Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech