Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance

Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case. Using an experimental approach, we examine whether framing the tax payment decision as income tax or consumption tax influences compliance. We find that median compliance is 10.2 percentage points higher in the income tax framing. Further, we find that subjects' reaction to a change in tax rates is comparable, but reaction towards a change in detection rates is higher in the consumption tax scheme. We conclude that behavioral patterns should be taken into account when drawing conclusions about the direct-indirect tax mixComparative analysis of tax systems ; behavioral public finance ; optimal tax mix ; noncompliance ; framing

Collocations et traitement automatique des langues

International audienc

Bootstrapping Real-world Deployment of Future Internet Architectures

The past decade has seen many proposals for future Internet architectures. Most of these proposals require substantial changes to the current networking infrastructure and end-user devices, resulting in a failure to move from theory to real-world deployment. This paper describes one possible strategy for bootstrapping the initial deployment of future Internet architectures by focusing on providing high availability as an incentive for early adopters. Through large-scale simulation and real-world implementation, we show that with only a small number of adopting ISPs, customers can obtain high availability guarantees. We discuss design, implementation, and evaluation of an availability device that allows customers to bridge into the future Internet architecture without modifications to their existing infrastructure

Sister Chromatid Cohesion and Aneuploidy

International audiencen.a

How can we keep impaired glucose tolerance and impaired fasting glucose from progressing to diabetes?

Lifestyle interventions aimed at weight loss of 5% to 10% of body weight along with moderate aerobic exercise such as brisk walking for 150 minutes a week are the most effective means to prevent impaired fasting glucose (IFG) or impaired glucose tolerance (IGT) from progressing to diabetes (strength of recommendation [SOR]: A, several meta-analyses, including a recent Cochrane review)

Métricas de paisagem na avaliação da dinâmica do uso da terra em projetos de assentamentos no Sudeste paraense.

The southeastern region of Pará State, Brazil, is one of the critical areas of Amazon deforestation, due to the great transformations that have occurred there. This work had the objective of evaluating spatially the landscape dynamics in the areas of Lago Azul and São Francisco settlement projects, based in landscape metrics calculated by using a specific softwares. For this, it was used the land cover/ land use thematic products, by considering the Landsat Thematic Mapper (TM) images acquired in 1984, 1988, 1992, 1996 and 2000. It was observed that the curves showed by the different landscape metrics analyzed, have a tendency to reflect the fact that anthropization processes which occurred in the study areas, have shown distinct trajectories, due to the particularities of the migration flux and the strategies of land distribution. In general, the obtained results also express the gradual process of removal intensification of the Primary Forest, originally the major class, for annual crops and pasture formation

Análise espacial da integridade das áreas de preservação permanente em projeto de assentamento rural no município de São Francisco do Pará-PA.

A vegetação ripária apresenta uma funcionalidade ambiental de grande relevância, na medida em que atua como filtro de retenção de sedimentos e elementos químicos, proporcionando entre outros aspectos, a proteção e a manutenção dos canais fluviais e suas nascentes. Embora essa formação seja protegida por lei, a mesma vem sofrendo crescentes intervenções, o que exige o desenvolvimento de estudos de avaliação e monitoramento dos seus processos de antropização. Assim, a partir do emprego de produtos e técnicas de sensoriamento remoto e geoprocessamento, este trabalho tem por objetivo avaliar espacialmente a situação das Áreas de Preservação Permanente no projeto de assentamento ?Luiz Lopes Sobrinho?, Nordeste Paraense. Para isso, foram realizadas análises em escala de detalhe, a partir de imagem SPOT-5, de 2008. A partir da análise dos preceitos da legislação florestal vigente, verificou-se que 90% das áreas em questão se encontram com cobertura florestal preservada. Os resultados alcançados apresentam potencialidade para fornecer subsídios para averbação das áreas com restrição legal ao uso da terra junto aos órgãos competentes.PIBIC-2011