Tax Competition With and Without Preferential Treatment of a Highly-Mobile Tax Base

With the ongoing integration of the world economy, it is increasingly possible for taxpayers to shift taxable income across countries. This possibility gives rise to the well known problem of tax competition, whereby governments compete for internationally mobile sources of tax revenue by reducing the rates at which these sources are taxed. The result may be inefficiently low levels of tax revenue. See Wilson (1999) for a review of the tax competition literature.Working Paper Number 04-47

Distribution of catch-per-unit-of-effort and fishing effort for tuna in the Eastern Tropical Pacific Ocean by months of the year 1951-1960

ENGLISH: Comparison of physical and biological environmental factors affecting the aggregation of tunas with the success of fishing by the commercial fleets, requires that catch and effort data be examined in greater detail than has been presented in these publications. Consequently, the United States Bureau of Commercial Fisheries Biological Laboratory, San Diego, to serve the needs of its program of research on causes of variations in tuna abundance, made arrangements with the Tuna Commission to summarize these catch and effort data by month, by one-degree area, by fishing vessel size-class, for the years 1951-1960 for bait boats and 1953-1960 for purse-seiners. The present paper describes the techniques employed in summarizing these data by automatic data processing methods. It also presents the catch and effort information by months, by five-degree areas and certain combinations of five-degree areas for use by fishermen, industry personnel, and research agencies. Because of space limitations and other considerations, the one-degree tabulations are not included but are available at the Tuna Commission and Bureau laboratories. SPANISH: La comparación de los factores ambientales físicos y biológicos que afectan la agrupación del atún, con el éxito obtenido en la pesca por las flotas comerciales, requiere que los datos sobre la captura y el esfuerzo sean examinados con mayor detalle de lo que han sido presentados en estas publicaciones. En consecuencia, el Laboratorio Biológico del Buró de Pesquerías Comerciales de los Estados Unidos, situado en San Diego, a fin de llenar los requisitos de su programa de investigación sobre las causas de las variaciones en la abundancia del atún, hizo arreglos con la Comisión del Atún para sumarizar esos datos sobre la captura y el esfuerzo por meses, por áreas de un grado, por clases de tamaño de las embarcaciones de pesca durante los años 1951-1960 en lo que concierne a los barcos de carnada y durante el período 1953-1960 en lo que respecta a los barcos rederos. El presente trabajo describe la técnica empleada en la sumarización de dichos datos mediante métodos automáticos de manejo de datos. También se da aquí la información sobre la captura y el esfuerzo por meses, por áreas de cinco grados y ciertas combinaciones de áreas de cinco grados para el uso de los pescadores, del personal de la industria y de las oficinas de investigación. Por falta de espacio y otras razones, las tabulaciones de las áreas de un grado no han sido incluídos en este trabajo, pero están a la disposición de quien tenga interés en los laboratorios de la Comisión del Atún y del Buró

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published or submitted for publicatio

Compact in-memory representation of XML data : design and implementation of a compressed DOM for data-centric documents

Over recent years XML has evolved from a document exchange format to a multi-purpose data storage and retrieval solution. To make use of the full potential of XML in the domain of large, data-centric documents it is necessary to have easy and fast access to individual data elements. We describe an implementation of the Document Object Model (DOM) that is designed with these objectives in mind. It uses compression to allow large documents to be stored in the computer's main memory. Query-relevant DOM methods are optimised to work on top of the created data structure. Measurements indicate that compression up to a factor of 5 is possible without losing the ability to directly address individual elements. No prior decompression is needed to query and locate nodes

The Effects of Volunteering on the Volunteer

Wilson and Musick review some of the research on the supposed benefits of volunteering and describe briefly some of the results of their own work in this area. There is little doubt that there are individual benefits to be derived from doing volunteer work that reach far beyond the volunteer act itself and may linger long after the volunteer role is relinquished