Flat tax reforms in the U.S.: A boon for the income poor

In this article we quantify the aggregate, distributional and welfare consequences of two revenue neutral flat-tax reforms using a model economy that replicates the U.S. distributions of earnings, income and wealth in very much detail. We find that the less progressive reform brings about a 2.4 percent increase in steady-state output and a more unequal distribution of after-tax income. In contrast, the more progressive reform brings about a -2.6 percent reduction in steady-state output and a distribution of aftertax income that is more egalitarian. We also find that in the less progressive flat-tax economy aggregate welfare falls by -0.17 percent of consumption, and in the more progressive flat-tax economy it increases by 0.45 percent of consumption. In both flattax reforms the income poor pay less income taxes and obtain sizeable welfare gains

A new function of hydrocarbons in insect communication : maternal care and offspring signalling in the European earwig

International audienc

Modelling the widespread effects of TOC1 signalling on the plant circadian clock and its outputs

This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/2.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. This work was supported by the European Commission FP7 Collaborative Project TiMet (project 245143). SynthSys is a Centre for Integrative and Systems Biology supported by BBSRC and EPSRC award D019621. Work in P.M. laboratory is supported by grants from the Ramón Areces Foundation, from the Spanish Ministry of Science and Innovation (MICINN) (BIO2010-16483) and from EUROHORCS (European Heads Of Research Councils) and the European Science Foundation (ESF) through the EURYI Award.Peer reviewedPublisher PD

Calibration of star formation rate tracers for short- and long-lived star formation episodes

To derive the history of star formation in the Universe a set of calibrated star formation rate tracers at different wavelengths is required. The calibration has to consistently take into account the effects of extinction, star formation regime (short or long-lived) and evolutionary state to avoid biases at different redshift ranges. We use evolutionary synthesis models optimized for intense episodes of star formation in order to compute a consistent calibration of the most usual star formation rate tracers at different energy ranges, from X-ray to radio luminosities. Nearly-instantaneous and continuous star formation regimes, and the effect of interstellar extinction are considered, as well as the effect of metallicity on the calibration of the different estimators. A consistent calibration of a complete set of star formation rate tracers is presented, computed for the most usual star-forming regions conditions: evolutionary state, star formation regime, interstellar extinction and initial mass function. We discuss the validity of the different tracers in different star formation scenarios and compare our predictions with previous calibrations of general use. Nearly-instantaneous and continuous star formation regimes must be distinguished. While the Star Formation Strength (\msun) should be used for the former, the more common Star Formation Rate (\msun yr$^{-1}$) is only valid for episodes forming stars at a constant rate during extended periods for time. Moreover, even for the latter, the evolutionary state should be taken into account, since most SFR tracers stabilize only after 100 Myr of evolution.Comment: Accepted for publication in A&A, webtool in http://www.laeff.cab.inta-csic.es/research/sfr/, 19 pages, 10 figures, 14 tables. New version including language style revisio

STOCHASTIC CHOICE ANALYSIS OF TOURISM DESTINATIONS

The analysis of tourist destination choice, defined by intra-country administrative units and by product types "coastal/inland and village/city", permits the characterisation of tourist flow behaviour, which is fundamental for public planning and business management. In this study, we analyse the determinant factors of tourist destination choice, proposing various research hypotheses relative to the impact of destination attributes and the personal characteristics of tourists. The methodology applied estimates Nested and Random Coefficients Multinomial Logit Models, which allow control over possible correlations among different destinations. The empirical application is realised in Spain on a sample of 3,781 individuals and allows us to conclude that prices, distance to the destination and personal motivations are determinants in destination choice.Tourism Marketing, Intra-country destination, Coastal/inland, Village/city, Nested and Random Coefficients Logit Models.