Pareto Efficiency in International Taxation

This paper addresses a key but neglected task in the theory of international taxation, lent increased urgency by growing awareness of the potential gains from tax coordination: the characterization of Pareto-efficient international tax regimes. It shows that the Diamond-Mirrlees theorem on the desirability of production efficiency, which underlies the key tenets of policy advice in international taxation ? the desirability of destination basis for commodity taxation, of the residence principle for capital income taxation, and of free trade ? is rendered inherently inapplicable to problems of international tax design by the distinctness of national budget constraints that is of the essence in thinking about international taxation. Conditions are established ? relating to the availability of explicit or implicit devices for reallocating tax revenues across countries ? under which production efficiency is nevertheless desirable, and a general characterization developed of the precise ways in which Pareto-efficient international taxation may require violation of established tenets.

Pareto Efficiency in International Taxation

This paper addresses a key but neglected task in the theory of international taxation, lent increased urgency by growing awareness of the potential gains from tax coordination: the characterization of Pareto-efficient international tax regimes. It shows that the Diamond- Mirrlees theorem on the desirability of production efficiency, which underlies the key tenets of policy advice in international taxation--- the desirability of destination basis for commodity taxation, of the residence principle for capital income taxation, and of free trade---is rendered inherently inapplicable to problems of international tax design by the distinctness of national budget constraints that is of the essence in thinking about international taxation. Conditions are established---relating to the availability of explicit or implicit devices for reallocating tax revenues across countries---under which production efficiency is nevertheless desirable, and a general characterization developed of the precise ways in which Pareto efficient international taxation may require violation of established tenets.optimal taxation production efficiency international taxation

When ‘Do No Harm’ Hurts

Professor David Keen, Professor of Complex Emergencies at LSE, writes for The New York Times

Sistemas de guerra: Local y global

Versión original: tercer capítulo de Endless wars? Hidden functions of the war on terror Ed. Pluto Press, Londres, 2006Muchas guerras civiles contemporáneas pueden entenderse mejor como sistemas en vez de como contiendas. La suposición habitual es que el objetivo es “ganar”. Sin embargo, los objetivos en una guerra son bastante numerosos, con muchos de los actores más importantes estando más interesados en manipular (y quizás incluso en prolongar) una guerra declarada que en conseguir una victoria militar. Este capítulo trae algunos elementos de las guerras civiles en la comprensión de la “guerra contra el terror” global: significativamente, la “guerra contra el terror” y las guerras civiles contemporáneas comparten muchas de las mismas dinámicas. Algunas de estas similitudes parecen ser inherentes a la idea misma de “guerra” y a la legitimidad que habitualmente otorga a diversas formas de violencia. Otras similitudes reflejan el hecho de que fuerzas globales similares han ayudado a dar forma tanto a las guerras civiles contemporáneas como a la actual “guerra contra el terror”Many contemporary civil wars can be best understood as systems than as contests. The normal assumption is that the aim is to “win” . However, the aims in a war are likely to be numerous, with many of the most important actors being more interested in manipulating (and perhaps even prolonging) a declared war then they are in gaining a military victory. This chapter brings some insights from civil wars into an understanding of the global “war on terror”: significantly, the global “war on terror” and contemporary civil wars share many of the same dynamics. Some of these similarities seem to be inherent in the idea of “war” itself and the legitimacy it habitually bestows on very varied kinds of violence. Other similarities reflect the fact that similar global forces have helped to shape both contemporary civil wars and the current “war on terror

A zinc transporter gene required for development of the nervous system.

The essentiality of zinc for normal brain development is well established. It has been suggested that primary and secondary zinc deficiencies can contribute to the occurrence of numerous human birth defects, including many involving the central nervous system. In a recent study, we searched for zinc transporter genes that were critical for neurodevelopment. We confirmed that ZIP12 is a zinc transporter encoded by the gene slc39a12 that is highly expressed in the central nervous systems of human, mouse, and frog (Xenopus tropicalis).Using loss-of-function methods, we determined that ZIP12 is required for neuronal differentiation and neurite outgrowth and necessary for neurulation and embryonic viability. These results highlight an essential need for zinc regulation during embryogenesis and nervous system development. We suggest that slc39a12 is a candidate gene for inherited neurodevelopmental defects in humans

Bifurcated polarization rotation in bismuth-based piezoelectrics

ABO3 perovskite-type solid solutions display a large variety of structural and physical properties, which can be tuned by chemical composition or external parameters such as temperature, pressure, strain, electric, or magnetic fields. Some solid solutions show remarkably enhanced physical properties including colossal magnetoresistance or giant piezoelectricity. It has been recognized that structural distortions, competing on the local level, are key to understanding and tuning these remarkable properties, yet, it remains a challenge to experimentally observe such local structural details. Here, from neutron pair-distribution analysis, a temperature-dependent 3D atomic-level model of the lead-free piezoelectric perovskite Na0.5Bi0.5TiO3 (NBT) is reported. The statistical analysis of this model shows how local distortions compete, how this competition develops with temperature, and, in particular, how different polar displacements of Bi3+ cations coexist as a bifurcated polarization, highlighting the interest of Bi-based materials in the search for new lead-free piezoelectrics